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For purposes of effecting a tax-free transfer of IRA funds in divorce, the term divorce or separation instrument means A: A temporary support order. B:

For purposes of effecting a tax-free transfer of IRA funds in divorce, the term "divorce or separation instrument" means

A: A temporary support order.

B: a temporary alimony order.

C: A decree of divorce or separate maintenance or a written instrument incident to such decree.

D: Any written communication between the parties, including an e-mail message

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