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Guest tsobel
Posted

Should a QDRO be used to assign an interest in a SEP IRA to a former spouse in a divorce proceeding or is it like an IRA where the assignment language is included in the divorce judgement? Thanks for you help.

Posted

Section 408(d)(6) of the Internal Revenue Code applies, not section 414(p) (QDROs).

The divorce decree may be the document that is used to effect the assignment or it may be another. Same for QDROs.

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