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Len and Marilyn got a divorce. Marilyn has $150,000 in a 401(k), all pre-tax contributions, and the court issued a QRDO stating that half of

Len and Marilyn got a divorce. Marilyn has $150,000 in a 401(k), all pre-tax contributions, and the court issued a QRDO stating that half of that balance be transferred to Len. Len puts the money into a rollover IRA. 


What are the tax implications for Len?

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