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Posted

The definition of alternate payee includes a spouse, a former spouse, or a child or other dependant of the participant.

So an alternate payee can be a current spouse right? When would this happen?

Posted

My understanding of IRC 414(p) is that divorce is not a requirement.

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

Posted

There has to be a court order, it has to relate alimony or property settlement, and it has to be pursuant to a state's domestic relations law.

So it would most likely be at least a legal separation.

You'd have to research state law to see what other circumstances would justify alimony or a property settlement.

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