Troyan, A Legendary Actuarial Consulting Firm, For Pension Evaluations.

Court Admissible Reports Per Your Jurisdiction at an affordable cost.

We specialize in retirement plan analysis for divorce & economic loss matters

court admitted pension experts, available to testify nationwide.

Pension evaluations prepared for lawyers, mediators, & non-attorney litigants.

We guarantee your qdro gets approved!

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Pension Evaluation
Basic Pension Principles
Cases
Community Property
Dividing Marital or Community Property
Divorce & Retirement FAQs
Equitable Distribution
Experience with Your Plan
Pension Evaluation Issues
Pensions
Retirement Terms
Social Security Offsets
State Pension Evaluation Alerts
State Pension Evaluation Classification
State Specific Information
State Retirement Plans and Divorce Information
State Listing of Statuses Disallowing Personal Identities In QDROs
State Analysis of IRA Exemptions
Collection Laws and Exemptions by State
Tax Treatment in Pension Evaluation
Distribution from Qualified Plans
Webutation
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Tax Treatment in Pension Evaluation

The courts consider the tax consequences to be a relevant factor in property division. In many states, the statutes either explicitly, or as interpreted by the courts, require consideration of the tax consequences in the distribution of a pension. In other jurisdictions, appellate courts require similar considerations, even when the applicable statue is silent with respect to tax consequences.

Tax consequences are a discretionary issue faced by the courts in factoring the amount subject to equitable distribution and community property division. Pension Evaluators® at Troyan Inc.® can approach this issue if requested. We can provide pension evaluations that recognize the tax impact of retirement benefits in divorce. If requested, upon reciept of your Pension Evaluation request, we can also supply you with your states applicable case law on this issue.

Taxpayers involved in divorce should consider the tax implications of distributing the benefits from retirement plans between the parties. Only if the settlement is qualified will the benefits and the tax liability vest with the transferee (receiving) spouse.

Individual retirement account benefits must be transferred based on a court order or written settlement agreement. In determining asset allocations for property settlements, employee retirement plans are often a taxpayer's most significant asset.

Since many jurisdictions treat retirement plans as assets subject to division in divorce settlements, more spouses are including them in divorce proceedings. Case law indicates that an attorney's failure to claim retirement benefits in a divorce settlement may be malpractice (Gorman v. Gorman, 90 Cal. App.3d 454)

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The information on this website is for general information purposes only. Nothing on this site should be taken as legal advice for any individual case or situation. This information is not intended to create, and receipt or viewing does not constitute, an attorney-client relationship.