CALIFORNIA FAMILY LAW
...
Income Tax Matters
......
Community Property: Assets
.........
Employment/Retirement Benefits
............Individual Retirement Accounts (IRAs)
2 Cards On This Topic:
Transfer of an interest in IRA to spouse or former spouse under a divorce or separation instrument is not a taxable transfer.
IRA distribution pursuant to divorce decree was not a taxable event; however, W’s cashing out her share to fund residence buy-out was.