Must Court/Judge Approve Divorce Decree?

[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