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IRA distribution, made after a couple divorced, taxable & subject to the 10% additional tax – Wealth Strategies Journal

Oct 2, 2019

Paul S. Labiner

Paul Labiner



The Tax Court, in Rosenberg v. Commissioner, T.C. Memo 2019-124, held that an IRA distribution, made after a couple divorced, was taxable and subject to the 10% additional tax because there was no exception to the 10% additional tax applicable and because there was no equitable exception to the distribution being taxable.

To see full opinion, click, Rosenberg v. Commissioner: IRA distribution, made after a couple divorced, taxable & subject to the 10% additional tax.

Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal..


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