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Dividing Retirement Assets in Divorce  

Author:  Linda Russano Morra.

Source: Volume 20, Number 04, Summer 2003 , pp.275-283(9)

Journal of Taxation of Investments

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Executives with substantial income can accumulate sizeable benefits under qualified retirement plans and individual retirement accounts. Workers with moderate income also can accumulate large account balances in 401(k) plans as well as pensions in traditional defined benefit pension plans. Thus, it is no surprise that pension assets often represent a significant part of the marital estate to be divided in cases of divorce or legal separation. Although practitioners in the matrimonial area traditionally practice under state law, these benefits are creations of federal law and are subject to federal regulation. Consequently a thorough knowledge of the federal laws regarding assignment of these benefits is essential to effectively divide them and at the same time, take full advantage of the favorable tax treatment afforded these benefits.


Affiliations:  1: Brucker & Morra, PC.

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