Individual Retirement AccountsâWhere Do IRA’s Fit in the Judgment Protocol under Family Code §2337?
R. Ann Fallon
Ann is a Partner at the Walnut Creek Firm of Whiting, Fallon, Ross &Abel. Ann is a Fellow of the American Academy of Matrimonial Lawyers and a Certified Family Law Specialist. She received an Honored Fellow Award in 2008 by The Northern California Chapter of the American Academy of Matrimonial Lawyers
and is the recipient of the Association of Certified Family Law Specialists Hall of Fame Award in 2009. She contributes to three CEB publications and received the Spirit of CEB Family Law Award in 2007.
IRA assets at early termination of marital status should be addressed under Family Code §§2337(c)(7) and §2337(c)(8), which contains two of several revisions made in 2008 under the umbrella of discretionary conditions the court may impose upon the bifurcation of marital status.