Taxing retirement distributions at divorce in the absence of a qualified domestic relations order

Article Abstract:

Division of retirement benefits pursuant to a divorce should be done by using a qualified domestic relations order (QDRO) to ensure that the spouse receiving the distributions is also subject to tax liabilities on the distribution. The inequitable result of the participant spouse paying taxes on funds being received by the non-participant spouse would result otherwise. When a QRDO is absent or not possible, funds can be rolled over into a qualifying individual retirement account to provide proper allocation of tax liability.

Pensions, Distribution, Qualified benefit plans, Divorce settlements

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When to accrue for inventories

Article Abstract:

The author discusses case law interpreting when the cash rather than accrual accounting method may be used to determine taxation on inventories.

Tax accounting, Accounting and auditing, Accrual basis accounting, Inventories, Inventory accounting

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Tax consequences of employer-provided computers

Article Abstract:

The author examines tax issues regarding employer-provided computers classified as employee fringe benefits or listed property.

Electronic computers, Computers, Electronic Computer Manufacturing, Digital computers, Employers, Employee benefits

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