Estate of R.J.E., Etc. v. R.I.E.

CourtNew Jersey Superior Court Appellate Division
DecidedJune 9, 2026
DocketA-3098-23
StatusUnpublished

This text of Estate of R.J.E., Etc. v. R.I.E. (Estate of R.J.E., Etc. v. R.I.E.) is published on Counsel Stack Legal Research, covering New Jersey Superior Court Appellate Division primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Estate of R.J.E., Etc. v. R.I.E., (N.J. Ct. App. 2026).

Opinion

NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION This opinion shall not "constitute precedent or be binding upon any court ." Although it is posted on the internet, this opinion is binding only on the parties in the case and its use in other cases is limited . R. 1:36-3.

SUPERIOR COURT OF NEW JERSEY APPELLATE DIVISION DOCKET NO. A-3098-23

ESTATE OF R.J.E. by S.E., administratrix,

Plaintiff-Respondent,

v.

R.I.E.,

Defendant-Appellant. _______________________

Submitted October 16, 2025 – Decided June 9, 2026

Before Judges Gummer and Paganelli.

On appeal from the Superior Court of New Jersey, Chancery Division, Family Part, Somerset County, Docket No. FM-18-0336-19.

DeTommaso Law Group, attorneys for appellant (Joseph M. Freda, III, on the briefs).

Hendricks & Hendricks, attorneys for respondent (Patricia M. Love, on the brief).

PER CURIAM In this post-judgment matrimonial matter, defendant R.I.E. appeals from

a provision in a December 19, 2023 order imposing sanctions on her and the trial

court's subsequent denial of her motion to vacate that sanctions award. 1 Because

we perceive no abuse of discretion or legal error, we affirm.

I.

The parties are familiar with the extensive factual and procedural

background of this matter. Thus, we focus on information related to this appeal.

Roger and Rita married in 1995. Roger filed for divorce in 2018.

Following a trial, the court entered a Dual Judgment of Divorce (DJOD) on

March 12, 2020, which the court amended on July 16, 2020, to correct a

"scrivener's error." Rita appealed. We affirmed. See R.J.E., slip op. at 2. Roger

died on July 7, 2021, while the appeal was pending. In 2022, Roger's daughter,

S.E. or Sarah, became the administrator of his estate (the Estate).

The parties continued litigating the DJOD's financial provisions, with the

Estate filing multiple motions to enforce litigant's rights. In an August 19, 2022

order, the court directed Rita to cooperate with the listing of the marital home

1 We use initials or pseudonyms for the parties and others involved in this case to protect the privacy of the parties and consistent with opinions we issued in prior appeals involving these parties. See Est. of R.J.E. v. R.I.E., No. A-3218- 21 (App. Div. June 15, 2023); R.J.E. v. R.I.E., No. A-4592-19 (App. Div. Aug. 24, 2021). For ease of reading, we refer to R.J.E. as Roger and R.I.E. as Rita. A-3098-23 2 for sale and "to provide all necessary information about her retirement accounts

for the completion of [qualified domestic relations orders (QDROs)]."2 The

court imposed a $200 daily sanction for noncompliance. In an accompanying

statement of reasons, the court found Rita had taken no action to sell the marital

home "[d]espite the clear mandates of the DJOD" and a May 9, 2022 order and

that she had "no justification for [her] failure to comply."

In a January 27, 2023 order, the court required Rita to "immediately

cooperate with [the designated realtor] to prepare and list the home [for sale] by

March 3, 2023," and to provide by February 10, 2023, "all necessary information

about her retirement accounts for the completion of QDROs" and proof of

beneficiary designations; imposed on Rita a $200 daily penalty for every day

after March 3 the marital real property remained unlisted, "unless through no

fault of her own," and for every day after February 10 she failed to provide the

required information; awarded a $26,400 judgment to the Estate for Rita's failure

to provide the QDRO information required by the August 19, 2022 order; and

awarded the Estate $2,018.75 in counsel fees and costs. In an accompanying

2 A QDRO "creates or recognizes the existence of an alternative payee's right to, or assigns to an alternative payee the right to, receive all or a portion of the benefits payable with respect to a participant under a [pension] plan." Orlowski v. Orlowski, 459 N.J. Super. 95, 104-05 (App. Div. 2019) (quoting 29 U.S.C. § 1056(d)(3)(B)). A-3098-23 3 statement of reasons, the court found Rita had "remain[ed] non-compliant with

the DJOD and the May 9, 2022 [o]rder" and had "no justification" for her

"failure to comply with previous [o]rders."

On June 5, 2023, the court entered a consent order executed by the parties

and their counsel in which Rita agreed to pay the Estate $300,000 from her

retirement assets within thirty days of entry of the consent order, after which all

obligations would be deemed satisfied. Specifically, paragraph four of the

consent order provided:

In full and complete satisfaction of any and all obligations due and owing in connection with the [DJOD], the Amended [DJOD], or subsequent [c]ourt [o]rders and [j]udgments, [Rita] shall transfer the sum of $300,000.00 to [the Estate] from her retirement assets through [a QDRO] to ensure that there is no taxable impact to [Rita] and/or future tax-exchange rates associated with [Rita's] transfer. [Rita] has retained the services of Judith Deer from All Pro QDRO, PO Box 1600, Livingston, New Jersey 07309, 973-716-9777 to prepare the necessary documentation to ensure the transfer of these funds to [the Estate] within thirty (30) days of the entry of the within [c]onsent [o]rder.

[(Emphasis added).]

The parties agreed to withdraw all pending motions and that "all financial

litigation shall be deemed concluded." Rita also agreed to withdraw her pending

A-3098-23 4 appeal and a caveat she had filed regarding a will. See Est. of R.J.E., slip op.

at 2.

Rita's counsel submitted to the court a draft QDRO for a Nassau Personal

Protection Choice Annuity account, and the court executed and entered it on

June 5, 2023. The QDRO named Rita as the "Participant/Annuitant" and Roger

as the "Alternate Payee." The QDRO contained the following provision in

paragraph seventeen:

For purposes of Sections 402(a)(l) and 72 of the Internal Revenue Code, any Alternate Payee who is the spouse or former spouse of the Annuitant shall be treated as the distributee of any distribution or payment made to the Alternate Payee under terms of this [o]rder, and as such, will be required to pay the appropriate federal income taxes on such distribution. The Alternate Payee's Estate shall be responsible for the payment of all taxes incurred by reason of any benefits paid to the Alternate Payee's Estate under this [o]rder. The Alternate Payee's Estate shall be provided with appropriate tax information so as to enable the Alternate Payee's Estate to report and pay applicable tax.

In sum, pursuant to the consent order and the QDRO, Rita had to transfer

$300,000 from her retirement assets to the Estate by July 5, 2023. The Estate

would have been responsible for the tax payments associated with the transfer

had it occurred. However, it did not occur.

A-3098-23 5 By September 2023, Rita had not made the $300,000 payment. On

September 11, 2023, the applicable plan administrator advised the Estate's

counsel that Rita had failed to provide necessary documentation for the transfer

and, in the meantime, had been receiving monthly payments from the account.

On September 21, 2023, the Estate filed another motion to enforce litigant's

rights, seeking entry of a $300,000 judgment "representing the unpaid

settlement" amount set forth in the consent order, a judgment awarding the

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