Section 16.26 Tax Treatment of Distributions
| Library | Family Law Deskbook and 2014 Supp |
c. (§16.26) Tax Treatment of Distributions
2014 SUPPLEMENT (§16.26)
A spouse or former spouse who has been named as alternate payee under a QDRO is treated as the distributee of any distribution received by the alternate payee under the QDRO. I.R.C. § 402(e)(1)(A). But in the case of a distribution made in accordance with a QDRO to a participant’s nonspouse dependent, such as the participant’s child, as alternate payee,
the participant is taxed on the distribution. I.R.S. Notice 89-25, Q&A 3, 1989-1 C.B. 662. It is important to note that, while distributions to...
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