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Full Version: Must Court/Judge Approve Divorce Decree?
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jane123
An individual IRA owner received a divorce decree from the court. It did not address the IRA assets.
Some years later ( maybe 3) the IRA owner and his wife signed an agreement to split the IRA assets. They both signed the agreement. But it was not approved by the court/judge. Is this a proper divorce decree under 408(d)(6)?

Thanks in advance
mbozek
Under IRC 408(d)(6), the division of the IRA had to be approved as part of the divorce or separation agreement in order to be a tax free transfer.
jane123
Thank you
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