medium · Certified Financial Planner Professional Conduct

A distribution is made to an 'alternate payee' under a Qualified Domestic Relations Order (QDRO) from a spouse's ERISA-qualified 401(k) plan.

Which tax consequence is unique to this transaction?

  1. The participant spouse retains the tax liability for the distribution even if the funds are paid to the alternate payee.
  2. The distribution is entirely tax-free if rolled over to a Roth IRA within 30 days.
  3. The same penalty-free treatment applies to distributions from an IRA divided incident to divorce.
  4. The distribution is exempt from the 10% early withdrawal penalty, even if the payee is under age 59.5.

Sign up free to see the explanation and track your rank →

More Certified Financial Planner Professional Conduct practice

KomFi: Test Prep Made Easy

KomFi: Test Prep Made Easy — free adaptive practice for GMAT, GRE, SAT, ACT, National Real Estate Exam, Investment Banking, and finance with full explanations.

KomFi Academy is free GMAT prep and personalized GMAT help built as a training platform: 89,613+ practice questions, 30,000+ flashcards, on-demand video lectures, podcasts, and 4K slide decks. Flagship tracks: Free GMAT Prep, Free GMAT Resources, National Real Estate Exam Prep, Investment Banking Prep, Finance Prep, GRE, SAT, ACT, LSAT, MCAT, Financial Accounting, Private Equity, Private Credit, and Quantitative Finance.

Free GMAT Prep & Personalized GMAT Help

What's inside

Topics

View pricing · Read testimonials