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.