Post Divorce TSP Distribution

Client comes in with a check made out in her name from TSP and says it is due to a divorce. TSP withheld 20% of the distributed amount. Can she roll this into her own IRA within 60 days to avoid taxation (adding back the 205 withheld)? -m



I assume she is the alternate payee under a  QDRO. Yes, the distribution is rollover eligible and the withheld amount can be replaced to avoid any taxes. However, if she is going to need any of this money for expenses she might want to just do a partial rollover because a QDRO distribution is penalty free. Once she rolls it into her IRA, if she is under 59.5 or does not start a 72t plan, she will owe a 10% penalty on any distributions.

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