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I am getting divorce from my spouse who is a forein national. Our divorce agreement states she is entitled to the funds in my Roth IRA account. Because she is not a US Citizen we can not create another Roth account for her and I will have to liquidated and give her the funds.

What will be my tax impact if it is stated in my agreement that she is entitled to the funds?
Divorce and Taxes Roth IRA
 

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