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FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits thereto are
incorporated herein by this reference. Petitioner resided in
Yuba City, California, on the date the petition was filed in this
case.
Taxability of 401(k) Distribution Pursuant to a QDRO
Petitioner married Lee Seidel (Mr. Seidel) on October 23,
1993. During the marriage, Mr. Seidel was employed by the
California Water Service Company (CWSC). Mr. Seidel’s employment
with CWSC commenced in 1974 and continued beyond the dissolution
of the marriage. As an employee of CWSC, Mr. Seidel was a
participant in a tax-deferred savings plan (CWSC 401(k))
sponsored by CWSC pursuant to section 401(a) and (k). Mr.
Seidel’s participation in the CWSC 401(k) plan began sometime
between 1983 and 1985, prior to his marriage to petitioner, and
continued during the marriage. Mr. Seidel’s CWSC 401(k) plan
consisted of a separate property interest for contributions made
prior to his marriage to petitioner, and a community property
interest for contributions made during his marriage to
petitioner. The parties agree that the community property
interest in Mr. Seidel’s CWSC 401(k) plan totals $77,000.
Petitioner and Mr. Seidel each entered the marriage with
separate property interests. Petitioner had her own house which
was encumbered by a first mortgage. Mr. Seidel had his own house
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