lskin
Jun 19 2006, 09:31 AM
Can an exspouse who receives employer stock from a qualified plan due to a QDRO elect to utilize NUA? If so where can I find this information in writing?
mjb
Jun 19 2006, 10:52 AM
Yes - but there is nothing in writing other than the general principle that the AP will be taxed as a distributee on the portion of the retirement benefits received under the plan. See IRC 402(e)(1) and instructions for form 4972- electing NUA.