In Simms v. Simms, 25 Conn. App. 231, 593 A.2d 161, cert. denied, 220 Conn. 911, 597 A.2d 335 (1991), the plaintiff sought modification of alimony on the basis of moneys received by the defendant in exchange for treasury bonds that he held at the time of the divorce. See Simms v. Simms, supra, 25 Conn. App. at 232-33. The Court held that "the defendant's redemption of the treasury bonds, which he received when he withdrew his share of the capital assets of Bear, Sterns and Company, was, as the defendant contends, merely an exchange of assets." Id. at 235. The Court reasoned that "although a dramatic increase in the income of one of the parties may constitute a substantial change in circumstances, an increase in the value of assets ordinarily will not." Id. at 234. Furthermore, the defendant declared his capital account as an asset on his financial affidavit. The Court concluded that "if the capital account is an asset, the defendant's redemption of the treasury bonds, which he received as a distribution of his capital account, could not be a substantial change in circumstances and could not support a modification of alimony." Id.