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The superior court also ordered that, if petitioner’s former
spouse dies before petitioner, her benefit will be payable to her
beneficiaries.
The superior court ordered petitioner and his former spouse
to prepare a California qualified domestic relations order (QDRO)
to be signed by the judge and entered in the court’s record
providing that the pension plan would pay petitioner’s former
spouse $2,072 per month when petitioner retired.
Petitioner paid his former spouse $25,511 in 2000 as ordered
in the divorce judgment.2 Petitioner deducted $26,604 as alimony
on his 2000 Federal income tax return.3
Petitioner retired on September 22, 2002. After petitioner
retired, the pension board separately paid petitioner and his
former spouse.4
2 The parties agree that petitioner paid his former spouse
$25,511 in 2000. They do not explain why that amount is more
than $2,072 x 12.
3 Petitioner concedes that $1,124 that he paid to his
former spouse on January 1, 2001, and that he included in the
$26,604, is not deductible for 2000.
4 Because he worked for 5 years after his divorce,
petitioner received a larger benefit than he would have received
if he had retired on the date of his divorce. However,
petitioner’s former spouse was entitled under California law, and
the pension board paid to her, an amount equal to one-half of the
benefit petitioner would have received if he had retired on the
date of the divorce. See In re Marriage of Gillmore, supra at 7
n.9.
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