|
|
|
§5.15 Social Security
|
Social Security benefits: benefits paid from the Old Age, Survivors and Disability Insurance (OASDI) trust fund [see 42 USC §414], which is indirectly funded by the Federal Insurance Contribution Act (FICA) taxes [see IRC §§3101 et seq.] on employees' earnings.
|
Federal Social Security benefits are not treated as community property.
They are retirement benefits that are immune from division by state
courts in marital dissolution proceedings by reason of federal preemption.
[Marriage of Hillerman (1980) 109 CA3d 334, 338–342.]
|
