CALIFORNIA FAMILY LAW
...Income Tax Matters
......Community Property: Assets
.........Employment/Retirement Benefits
............Taxation of Retirement Benefits
9 Cards On This Topic:

Pension benefits taxable to recipient.

Generally, amounts distributed to pensioner is taxable in year distributed.

The secondary beneficiary who receives funds from an ERISA plan is the "distributee" and is taxed on them.

Payments made pursuant to a Gillmore order are not deductible to the payor.

W properly taxed on her share of H’s military retirement; income received from pension division not subject to IRC 1041.

W's share of H's military pension taxable to her. W not entitled to any share of taxes withheld from gross pension amount prior to division of "disposable pay."

W who receives all of c/p pension in MSA is taxed on her share as pension income and H's share as alimony.

W's share of military pension is property division; H may not deduct payments made to W as alimony.

No discount for future taxability of pension benefits.