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the back child support ($22,500 as previously Ordered by the
Court * * * ) and the remainder ($32,900) as other equitable
distribution.” The State Court stated its intent to enter a QDRO
against E-Systems (petitioner’s employer) “and the account of
* * * [petitioner] therein, of which $22,500 is for a child
support obligation and $32,900 is for equitable distribution.”
We think that the following are fair inferences to be drawn
from the (1) supplemental final judgment, (2) check, in the
amount of $23,192.18, payable to Meagan, and (3) Form 1099R,
received by petitioner and evidencing the Vanguard distribution:
The Vanguard distribution was from either the T-Cap or ESOP, both
of which were employer-sponsored benefit plans in which
petitioner was a participant on whose behalf an account was
maintained; the Vanguard distribution was made pursuant to the
stipulation of petitioner and Ms. Hodson that she would receive
$55,400 from those accounts ($32,900 as an equitable distribution
and $22,500 (plus interest) in satisfaction of petitioner’s child
support obligation); the Vanguard distribution liquidated
petitioner’s obligation pursuant to the stipulation to pay
overdue child support. We find accordingly.
The parties appear to agree that the Vanguard distribution
was from a tax-exempt employees’ trust described in section
401(a) (an employees’ trust), and, therefore, the taxability of
such distribution is determined under section 402. Section
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