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402(a) provides, with detail not here relevant, that, unless
otherwise provided in section 402, distributions by any
employees’ trust are taxable to the distributee. We have held
that the distributee of a distribution from an employees’ trust
ordinarily is the participant or beneficiary (in or of the plan
under which the employees’ trust was established) who is entitled
to receive the distribution. See Darby v. Commissioner, 97 T.C.
51, 58 (1991) (“In particular, the mere fact that the
distribution is made by the plan administrator to A rather than
to B does not make A the distributee.”). Nevertheless, section
402(e)(1)(A) provides:
(A) Alternate Payee Treated as Distributee.--For
purposes of subsection (a) and section 72, an alternate
payee who is the spouse or former spouse of the
participant shall be treated as the distributee of any
distribution or payment made to the alternate payee
under a qualified domestic relations order (as defined
in section 414(p)).
Section 414(p) contains detailed specifications for a QDRO. We
need not set forth those specifications.
Pursuant to section 402(e)(1)(A), petitioner can escape
taxation on the $23,192.18 distribution only if it were made to
petitioner’s spouse or former spouse. The supplemental final
judgment provided that Meagan was to receive $22,500 from one of
petitioner’s two pension plans, and, in fact, she did
subsequently receive a distribution from one of petitioner’s
pension plans pursuant to that supplemental final judgment.
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