Recommended Book: Tax Aspects of Divorce: The book has proven to be invaluable to people experiencing divorce or separation. It is a thorough reference for every Internal Revenue Code Section that is likely to be encountered in the divorce process.

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Taxes & Divorce: Transfers of Individual Retirement Accounts Residences:

The transfer of an individual's interest in an individual retirement account or an individual retirement annuity to the spouse or former spouse under a divorce decree or under a written instrument incident to such divorce is not to be considered a taxable transfer made by such individual notwithstanding any other provision of this subtitle, and such interest at the time of the transfer is to be treated as an individual retirement account of such spouse, and not of such individual. Thereafter, such account or annuity for purposes of this subtitle is to be treated as maintained for the benefit of such spouse.

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Divorce Tip: #69 If you change your name or address during or after a divorce remember that a lot of people need to be notified. (start a list as soon as possible!) Sponsored by: Successful Parenting

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