CALIFORNIA FAMILY LAW
...Income Tax Matters
......Community Property: Assets
.........Employment/Retirement Benefits
............Tax Conseq. of Omitted Pensions
2 Cards On This Topic:

Payment received as settlement for omitted pension not taxable; not considered anticipatory assignment of income.

Monies paid by H to equalize omitted retirement benefit nontaxable to W, even though some paid more than 6 years after divorce.