Dividing IRAs in Divorce

Avoid adverse and unexpected tax consequences.

Michelle L. Ward | May 18, 2018

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When representing a client going through a divorce, you must settle a number of differing property issues. Of particular concern are the special rules governing individual retirement accounts. The recent Tax Court memorandum decision in Kirkpatrick¹ (discussed below) is a reminder that if the transfer of an IRA isn’t properly handled in relation to the divorce, it can lead to adverse, and likely unexpected, tax consequences.

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