North Carolina Divorce Lawyers Blog

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Cook v. Comm’r, T.C. Memo. 201948, 2019 WL 2011087 (2019)

(a) Facts: An unmarried couple had a child. A New York court awarded custody to the mother. The order was silent on the tax exemption for the child. The parties orally agreed that the father could claim the exemption.

The father took the exemption. The IRS disallowed the exemption and assessed a deficiency. The husband appealed to the Tax Court. Continue reading →

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In re Kiley, 595 B.R. 595 (Bankr. D. Utah 2018)

(a) Facts: Husband and wife were divorced in Utah. The divorce decree awarded the wife a lump-sum payment from the husband’s retirement plan and ordered that she be named as the plan’s survivor beneficiary.

The wife then declared bankruptcy. The trustee argued that the wife’s interests in the retirement plan was property of the estate, subject to division among the creditors. Continue reading →

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Hoak v. Plan Adm’r of Plans of NCR Corp., 389 F. Supp. 3d 1234 (N.D. Ga. 2019)

(a) Facts: Two wives were divorced from their husbands. Both husbands were members of a senior executive retirement plan. The plan provided that survivor benefits would be paid to the “eligible spouse” of each plan participant. “Eligible spouse” was defined as “the spouse to whom the Participant is married on the date the Participant’s benefit payments under the Plan commence.” 389 F. Supp. 2d at 1278. Continue reading →

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Metro. Life Ins. Co. v. McDonald, ___ F. Supp. 3d ___, 2019 WL 2419659 (E.D. Mich. 2019)

(a) Facts: Husband wife were divorced in Florida. Their divorce decree incorporated a property settlement agreement providing that the husband would name the wife as beneficiary of his employer-provided life insurance.
Despite the agreement, the husband named his second wife as beneficiary of the policy. Upon his death, both wives claimed the proceeds, and the insurer filed an interpleader action in federal court.
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Culwick v. Wood, 384 F. Supp. 3d 328 (E.D.N.Y. 2019)

(a) Facts: Husband and wife were divorced. Their divorce decree incorporated a separation agreement. The agreement provided:

[T]he Husband shall otherwise retain all pensions and annuities acquired by him at any time, including during the term of the marriage. . . . The Wife waives any claims she might have in and to these benefits including the right to be named as a survivor beneficiary.

384 F. Supp. 3d at 335. The agreement further provided that “nothing herein contained shall require either party to renounce or disclaim any gift, devise or bequest which he or she may be given by the other’s Will, Trust, or other document.” Id. Continue reading →

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Miletello v. RMR Mech., Inc., 921 F.3d 493 (5th Cir. 2019)

(a) Facts: Husband and wife were engaged in divorce proceedings. A settlement agreement awarded to the wife $500,000 of the funds in the husband’s 401(k) plan.

Before the husband complied with the order, he died. Two days later, the state court incorporated the settlement into a court order. Fifteen months later, the state court entered a QDRO ordering the plan to pay the ex-wife the $500,000.

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Christopoulos v. Trout, 343 F. Supp. 3d 812 (N.D. Ill. 2018)

(a) Facts: Husband filed a divorce action against wife in Illinois. Immediately thereafter, he changed the beneficiary of his employer-provided group life insurance, naming a series of relatives in varying percentages.

The wife immediately asked the divorce judge to order the husband to name the children as beneficiaries. The trial court properly entered a handwritten order granting the relief requested.

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Garcia Tatupu v. Bert Bell/Peter Rozelle NFL Player Ret. Plan, 296 F. Supp. 3d 407 (D. Mass. 2017), aff’d, 747 F. App’x 873 (1st Cir. 2019)

(a) Facts: The husband, a former NFL football player, was divorced from his wife in Massachusetts in 1997. The decree incorporated a separation agreement, which provided: Continue reading →

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Siegel v. Comm’r, T.C. Memo. 2019 11, 2019 WL 643186 (2019)

(a) Facts: Husband and wife were divorced in New York. The final decree ordered the husband to pay to the wife spousal maintenance of $10,110 per month. The husband failed to pay, and the wife filed enforcement proceedings. The court found the husband in contempt and threatened to imprison him unless he paid $225,000 to the wife.

The husband paid the sum required and then deducted it as alimony on his 2012 tax return. The IRS assessed a deficiency on the basis that the $225,000 was not alimony, and the husband appealed to the Tax Court. Continue reading →