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@GodFather wrote:

 

- He tells me divorce decree states income was split 50/50 between he and his wife,

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If it is merely the "income" that is split, then he'll receive the 1099-Rs.  And he had a bad attorney.

If it was the retirements accounts (assets) that were to be split, then the IRA and 401k would be divided between them and each would have their own 1099-R based on their individual portion of the IRA and 401k.