- 7 -
retirement plan benefits as nonalimony. Petitioner’s former wife
was awarded a one-half interest in petitioner’s retirement plan
benefits pursuant to paragraph 1 of the divorce decree, which
began: “Equitable distribution of marital assets shall be as
follows”. Among the items of marital assets subject to equitable
distribution were petitioner’s retirement plan benefits, as
specifically addressed in paragraph 1.d.4 of the divorce decree.
While the Florida circuit court also specifically granted alimony
to petitioner’s former wife, this award was made pursuant to
paragraph 2 of the divorce decree and was not part of the Florida
circuit court’s equitable distribution of marital assets.
We conclude that the divorce decree clearly, explicitly, and
expressly designated the payments from petitioner’s retirement
plans as nonalimony payments.4
Since petitioner does not satisfy subparagraph (B) of
section 71(b)(1), it is unnecessary to consider subparagraph (D)
of the same section. Respondent’s determination that petitioner
is not entitled to an alimony deduction in 2000 is sustained.
4 Moreover, the Florida circuit court, in a postdivorce
hearing convened on Feb. 28, 1992, to address petitioner’s
request to modify the divorce decree’s distribution of his
retirement plan benefits, concluded that the distribution was “a
property plan distribution the court made” and that the decision
“was not modifiable because it’s not alimony”.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011