Reseña de Ruth Ann Jefferies v. Wilbur R. Jefferies

Ruth Ann Jefferies v. Wilbur R. Jefferies de Supreme Court of Wisconsin Resumen del Libro

Mr. Jefferies, as an employee of an inter-governmental agency, has participated in a retirement program that includes a plan implemented pursuant to 26 U.S.C. 401(a) (1988) (401(a) plan). The 401(a) plan is offered and administered by the agency in lieu of participation in the federal social security system. The trial court considered the funds that had accrued during marriage in Mr. Jefferies 401(a) plan as marital property. Mr. Jefferies appeals this determination. Whether a 401(a) plan can be considered marital property is a question of law, which we review for correctness. See State v. Pena, 869 P.2d 932, 936 (Utah 1994).

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