IRA of Surviving Spouse

Oct 30, 2006 1 Replies
R

In a community property state, when the surviving spouse's IRA was purchased with communit funds, then does half of the



*surviving spouse's* IRA get added to the gross estate of the deceased non-participant spouse? If so, how is that reconciled with 408(g) while appears to be absolute about community propoerty laws no applying to IRAs? Thanks



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S

Didn't I just answer this question?

Section 408(g) says, "This section shall be applied without regard to any community property laws." It does not say that all laws with respect to IRAs will be applied without regard to community property laws. Sectin

408 says nothing about inclusion in an estate for tax purposes. So subsection (g) would not affect state rules concerning ownership. Stu

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