—Judgment unanimously modified on the law and as modified affirmed without costs and matter remitted to Supreme Court for further proceedings in accordance with the following Mem
We further reject the contention of defendant that the property was not equitably distributed because he received non-liquid assets. Defendant failed to prove that a trust into which he had placed funds was irrevocable and that those funds were not available to him. Defendant also contends that the court improperly awarded him three accounts that no longer exist. The court properly considered those accounts in making a distributive award because they were closed by defendant within six months of the commencement of this action and defendant failed to account for the proceeds (see, Harrell v Harrell, 120 AD2d 565, 566).
We agree with plaintiff, however, that the court erred in failing to include as marital property the value of two mortgages and two promissory notes of family members and in awarding them to defendant as his sole and separate property. To the extent that the debts are collectible, plaintiff should receive an equitable share. We therefore modify the judgment by excepting from the property awarded to defendant as his sole and separate property in the sixth decretal paragraph the value of those mortgages and notes, and we remit the matter to Supreme Court to distribute those assets. (Appeals from Judgment of Supreme Court, Erie County, Gorski, J. — Matrimonial.) Present — Pine, J. P., Hayes, Pigott, Jr., Scudder and Balio, JJ.