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414(p), and designates Ms. Reichner as an “Alternate Payee” of
the Delta plan. It directs the Delta plan to make monthly
payments of $1,000 to Ms. Reichner once the plan administrator
has determined that the stipulated order is a QDRO. It also
provides that the “Alternate Payee shall include all retirement
benefits received by her pursuant to this Order as and when
received by her in her gross income and * * * [petitioner] need
not do so.”
It is not clear when Ms. Reichner provided a copy of the
stipulated order to the Delta plan administrator, although
petitioner believed it was sometime after he moved to Florida in
September 2002. Canceled checks written by petitioner indicate
he sent Ms. Reichner monthly payments at least through November
of that year. Petitioner was unsure when he stopped sending
checks to Ms. Reichner but believed it was “probably” in
December, at which time the Delta plan began paying her directly.
The Delta plan issued a Form 1099-R, Distributions From
Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc., to petitioner for the taxable year
2002 showing a $25,100 gross distribution, all of which was
taxable. Petitioners reported the distribution as gross income
on their joint Federal income tax return, but they claimed a
$12,000 alimony deduction for the monthly payments made to Ms.
Reichner.
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Last modified: May 25, 2011