IRA Distribution after Divorce: Is it Subject to Income Tax and 10% Excise Tax?

The US Tax Court in Rosenberg v. Commissioner, TC Memo 2019-124 has ruled that an IRA distribution, made after a couple divorced, was taxable and subject to the 10% excise tax because: (1) no exception to the 10% excise tax applied and (2) the Court did not find any equitable exception to taxing the distribution.…