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The QDRO incorporated by its own terms the Stipulation and
Order filed August 3, 1999. The QDRO also included a calculation
of the community property interest in Mr. Seidel’s CWSC 401(k)
plan and the Stipulation and Order provided for the division of
such community property interest. The terms of the Stipulation
and Order governed petitioner’s actions and those of her attorney
as to the proceeds received through the distribution from Mr.
Seidel’s CWSC 401(k) plan. The Stipulation and Order required
petitioner’s attorney to pay out of the fund so distributed,
within 30 days of its receipt by him, two liabilities owed
jointly by petitioner and Mr. Seidel to First Community Financial
Services, and to pay to Mr. Seidel $10,000. In fact,
petitioner’s attorney made these payments, and petitioner never
actually received the proceeds that went to fulfill these
obligations.
Based on the particular facts of this case, we find that
under the present QDRO, which by its terms incorporated the
Stipulation and Order filed August 3, 1999, petitioner was
alternate payee of only a portion of the distribution; i.e.,
$51,497. This amount consists of the whole distribution of
$77,000 less $25,503. The amount of $25,503 is attributable to
Mr. Seidel as beneficiary and distributee, and it consists of
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