To qualify for the section 72(t)(2)(C) exception the distribution must be made by the plan administrator to an alternate payee in response to a qualified domestic relations order (QDRO).

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Bulas could not offer proof that the personal use of the hallway and bathroom met any exception under section 280A(c) of the Tax Code and thus, the personal use of the space trumped the business use.

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As a result, the distributions do not satisfy the QDRO exception of section 72(t)(2)(C).

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His fellow cast members are impressive without exception, Peter Gerety, Deirdre Lovejoy and Danny Mastrogiorgio in particular, and George C.

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However, if the rental real estate activities of the real estate professional are not section 162 trades or businesses, the gross income from rents derived from such activity will not be excluded under section 1411(c)(1)(A)(i) by the ordinary course of a trade or business exception.

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