Settlement Agreement 401K Transfer

Here is the wording from my Marital Settlement Agreement (MSA).

'Husband is awarded and assigned the following assets as his share of the community property:

The sum of $70,000.00 for signing over his interest in the home located at xxxx to his Wife. The sum of $30,000.00 shall be paid at the close of escrow and the remaining $40,000.00 is to be paid by the Wife to the Husband through her 401K Account. Because if restrictions on transfers of 401K accounts, the payment of the 401K Account will be made a part of this Marital Settlement Agreement and incorporated in the Court Order of this divorce. The Wife shall transfer the funds of her 401K Account within 10 days of incorporation by court order.'

I received the $40k from her 401K, but since it was pre-tax money I had to pay the fed/state tax. So I only received approx $30k (after tax). Was I responsible to pay the tax or does she still owe me the $9,400.00 I paid in tax?

[randalljd]

The agreement normally has to address that issue somewhere; check the entire agreement. Who wrote it?

Trying to save money, we used a local paralegal to write up the MSA. Unfortunately, there is no mention of the tax issue. I have now realized I should have consulted an expert. Any thought as to who is responsible for the tax at this point?

Then go to court if need be and argue you all must have meant net proceeds

Does the divorce decree itself address it? Does it says who is reponsible for taxes and/or debts on property decreed to each party?