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202406434 30)The Plaintiff is authorized to claim all minor children as dependents for purposes of taxes from 2024 and continuing yearly until further order of the Court. Distribution of Assets and Liabilities 31)The Plaintiff requests a division of their assets and debts. The division of a marital estate involves a three -step process: first, classification of the property as either marital or nonmarital, setting aside the nonmarital property to the party who brought the property to the marriage; second, value the marital assets and marital liabilities of the parties; and, third, calculate and divide the net marital estate equitably between the parties. Parde v. Parde, 313 Neb. 779, 789 (2023). 32)The Plaintiff completed a property statement, Exhibit 11. The Defendant did not complete a property statement, respond to the discovery requests in Exhibits 14 and 15, or testify regarding his assets or debts. Based upon the Defendant's refusal to provide the necessary information to formulate an accurate and complete picture of the marital estate, the Court is left to allocate and distribute only the assets and debts identified by the Plaintiff. Accordingly, the Court adopts all values as listed in Exhibit 11 within its own Property Division Debt Allocation Worksheet attached to this Decree and incorporated herein by this reference. For each item on the worksheet awarded to a specific party, that item is awarded to the party as their sole and separate property free and clear of any interest of the opposing party. 33)The Court awards all household items in Section A and the bank account identified in B1 to the Plaintiff. 34)The Court awards the vehicle identified in Cl to the Plaintiff as well as the secured debt associated with it identified in I1. C2 is awarded to the Defendant subject to any debts or encumbrances he has placed on the vehicle. 35)The real estate in El is awarded to the Plaintiff subject to the mortgage identified in H1 and the unsecured debt identified in J1. Both the mortgage (H1) and the unsecured debt (J1) shall be assigned to the Plaintiff. The Plaintiff shall assume the mortgage on the marital home and shall hold the Defendant harmless therefrom. The Plaintiff shall refinance the mortgage within one hundred and eighty (180) days of the date of this Decree. The Defendant is to be released from liability of this mortgage within one 5 Certified Page 5 of 18