Kopec v. Kopec

MEMORANDUM OF DECISION AND ORDER

SPATT, District Judge.

This is an interesting case, apparently of first impression, involving principles of ERISA law. The case arises out of a levy by Defendant Internal Revenue Service (“IRS”) against the Individual Retirement Account (“IRA”) of Defendant Donald Ko-pec (“Donald”) for unpaid taxes. Helen Kopec (“Helen”), the Plaintiff and Donald’s wife, seeks to vacate the levy as to one-half of the proceeds of that IRA on the grounds that she, as Donald’s spouse, is entitled to those funds under ERISA as her potential survivorship benefit arising out of…