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(B) provides for--
* * * * * * *
(iii) division of property * * *; and
(C) in the case of a division of property,
specifically provides for the payment of an
amount, expressed in dollars or as a
percentage of disposable retired pay, from
the disposable retired pay of a member to the
spouse or former spouse of that member.
* * * * * * *
(c) Authority for court to treat retired pay as
property of the member and spouse.
(1) * * * a court may treat disposable retired pay
payable to a member for pay periods beginning after
June 25, 1981, either as property solely of the member
or as property of the member and his spouse in
accordance with the law of the jurisdiction of such
court. * * *
(2) Notwithstanding any other provisions of law,
this section does not create any right, title, or
interest which can be sold, assigned, transferred, or
otherwise disposed of (including by inheritance) by a
spouse or former spouse. * * *
Congress intended that 10 U.S.C. sec. 1408 allow State courts to
treat a military pension “either as the property solely of the
member or as the property of the member and his spouse.” S.
Rept. 97-502, at 4 (1982); see also Pfister v. Commissioner, T.C.
Memo. 2002-198.
Congress further noted that the bill:
does not require any division of retired pay by a State
court; nor does it prohibit such division. Treatment
of such retired pay--with certain limitations--
generally would be dependent on the divorce and
property laws applied by the courts of the jurisdiction
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