In Urciolo v. Urciolo, 166 N.C. App. 504, 507, 601 S.E.2d 905, 908 (2004), the trial court failed to follow the statutory presumption that favors an in-kind distribution in equitable distribution cases and ordered a distributive award. The Court held that the trial court's order was "devoid of any finding of fact or conclusions of law pertaining to this presumption" of an in-kind distribution, and the Court remanded the "matter for additional findings of fact on whether the presumption of an in-kind distribution had been rebutted." Urciolo, 166 N.C. App. at 507, 601 S.E.2d at 908.