— (dissenting in part) I dissent in part, and write separately regarding the award of property. The original decree of October 14, 1997, awarded property to Gina Thompson as follows:
3.3 PROPERTY TO BE AWARDED TO THE WIFE.
3.3.1 A note signed by the husband in the principal amount of $47,572, which note shall bear interest at 8% per year, and which note shall be due upon sale of the residence or 3 years from the date of this decree, whichever first occurs
3.3.2 Everen Securities account in the name of Kevin and Gina Thompson, no. BY3003660261
3.3.3 Everen Securities account in the name of Kevin Thompson, no. BY30-7386-0266.
It is undisputed that Kevin Thompson did not execute the note as specified, nor did he transfer the accounts as specified. It is also undisputed that the subsequent proceeding resulting in the January 8, 1998 order was an enforcement action, not a modification.
The language of the decree was absolutely clear. There was no ambiguity for the trial court nor for this court to interpret or clarify.
Yet, the trial court effectively rewrote the decree in its January 8, 1998 order, when it had no authority to do so. It is of no consequence whether the trial court or this court believes that what Kevin did with the assets was “fair” as substitute performance. We cannot know whether Gina could have recreated the securities accounts with the money that Kevin gave her. Had prices changed? Were there fees? Besides, it was not for him to decide, nor for us to ratify. His duty was to follow the order.
The trial court must be reversed. The transfers must be undone, and Kevin must comply with the original decree. *883Gina was entitled to the specific accounts and the securities in those accounts as of the date of entry of the decree. The account content must be recreated at Kevin’s expense.
Whether the securities have increased or decreased in value is of no consequence. The risk of value fluctuation is inherent in such accounts. Gina is entitled to the number of shares or units of the type that were in the account as of the date of the decree, regardless of the cost to recreate the account. She is also entitled to all earnings, dividends, stock splits, or other benefits from those accounts which accrued or occurred postdecree.
Tax issues are likewise immaterial. To the extent that Kevin’s postdecree handling of the accounts has created tax liabilities, he should be responsible for those taxes. Losses, gains and taxes not related to Kevin’s postdecree handling of the accounts inhere to Gina as owner. This is implicit in the relief she requests.
I concur with the majority that Gina is entitled to a note for $47,572, bearing interest at 8 percent per year from the date of the decree, secured by the residence, and due upon sale of the residence or three years from the date of the original decree, whichever occurs first. Whether the trial court on remand will credit the payments Kevin has made against the note or have them refunded is an open question, and separate from Gina’s entitlement to the securities accounts.
Fees awarded to Kevin should be vacated. Gina should be awarded fees for the enforcement proceeding, this appeal, and on remand.