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).

FORBES: Penalty On Qualified Plan Withdrawal To Pay Alimony

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.

FORBES: Tax Court Rules Bathroom Deduction All Wet

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

FORBES: Penalty On Qualified Plan Withdrawal To Pay Alimony

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

WSJ: The Who-Cares Test | 'Lucky Guy' | Mike McAlary |Nora Ephron | Tom Hanks | George C. Wolfe | 'Kinky Boots' | Harvey Fierstein | Cindy Lauper | By Terry Teachout