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Dividing IRAs in Divorce

Avoid adverse and unexpected tax consequences.

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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