FAQs – Divorce Situations
Can my IRA assets be awarded to my ex-spouse in divorce proceedings?
Yes. IRA assets can be awarded to an ex-spouse in the course of a divorce settlement.
Can IRA assets be awarded as part of a legal separation agreement?
Yes. In addition to being awarded in divorce proceedings, IRA assets may also be awarded to a spouse in the course of a legal separation.
What happens with IRA assets that are awarded to a former spouse in divorce proceedings?
Typically, IRA assets that are awarded to a former spouse in divorce proceedings are transferred to an IRA established in the name of the former spouse. This type of direct transfer is often referred to as a 'transfer incident to divorce.'
Are IRA assets that are transferred to a former spouse typically taxed at the time of transfer?
IRA assets generally are not taxed at the time they are transferred from one spouse's IRA to the IRA of a former spouse provided the transfer is made in accordance with a court-issued divorce decree or separation agreement.
Are IRA proceeds received in a divorce settlement exempt from the IRS 10% early withdrawal penalty that typically applies to taxable distributions taken prior to age 59½?
No, there is no special exception to the 10% early withdrawal penalty for IRA proceeds that are awarded to you as a former spouse in a divorce settlement. Once the awarded IRA assets have been transferred to an IRA in your name, you are typically subject to the normal IRA rules governing distributions, taxes and penalties.
This information is not intended to be legal or tax advice. Please consult a tax, legal, or financial professional with questions.
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