Retirement tax questions

Also be aware there is a difference between alimony/spousal maintenance, and a retirement distribution.  Alimony would be "John must pay Betty $1000 per month as spousal support for 10 year or until she remarries" or something like that.  Where it doesn't matter where John gets the money. 

 

A retirement distribution would be something like, "Because Betty supported John during his working life, Betty is entitled to 40% of John's pension or IRA, whenever he retires."  (Usually due to ERISA or some other law.)