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200305844 petitioner's employer and provide a copy to the Clerk of the District Court and to the respondent. 6. Each patty shall continue to have full and equal access to the education and medical records of the minor child. 7. Either party may make emergency decisions affecting the health or safety of the minor child while the child is in the physical custody of such parent. 8. Both patties are claiming credit for assets brought into the marriage or gifts or inheritances received during the marriage. Petitioner claims as his separate property Kl through K3. The evidence shows that at the time of marriage there was a Central Bank Certificate of Deposit in the amount of $13,000. Petitioner claims it then went into Commercial Federal and was distributed out of there as the Kemper IRA, Accutrade Stocks, and United Nebraska Bank. Petitioner claims that respondent never used these accounts or had access to these accounts. He is unaware how her name got on these accounts. However, later in his testimony he indicated that when the money was in the Commercial Federal Account, that he also used it to deposit his payroll checks and pay family bills. It is undisputed that respondent also received substantial gifts or inheritances during the marriage. She also admitted that the money from her mother's estate was used to pay bills and was not in any identifiable form at the present time. Some jewelry was received from her mother's estate and that jewelry either still exists or was liquidated and used for general family purposes. In Rezac vs. Rezac, 221 Neb. 516 (1985), the Supreme Court stated: Although some courts find a justifiable reason for limited tracing of prior owned property, it is not error to restrict the credit to the identical property which is retained during the marriage or to the value of the property at the time of the marriage or when disposed of during the marriage. In Preston vs. Preston, 241 Neb. 181 (1992), the Court stated that if an inheritance can be identified, it is to be set off to the inheriting spouse and eliminated from the marital estate to be