top of page
Taxation in Divorce
Relevant sections of the U.S. Tax Law applicable to divorce:
​
26 U.S.C. § 72 Loans treated as distributions:
(p) Loans treated as distributions
For purposes of this section-
​
(1) Treatment as distributions(A) Loans
If during any taxable year a participant or beneficiary receives (directly or indirectly) any amount as a loan from a qualified employer plan, such amount shall be treated as having been received by such individual as a distribution under such plan.
​
What Do I need to about taxation of pensions in divorce?
Disability Pensions: Roth IRAs in a divorce?
Federal Taxes? Taxable to an Alternate Payee?
State Taxes? Taxable to Participant?
Taxable to Participant?
Taxable to Alternate Payee?
Ordinary Disability?
Accidental Disability?
​
To learn the answer to these questions, contact Troyan & Associates, P.A.
​
Troyan & Associates, P.A.
The QDROAttorney.com Firm
bottom of page