IRA of Surviving Spouse

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

> > > > > > > > >
Reply to
rick wintomac
Loading thread data ...

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

Reply to
Stuart A. Bronstein

BeanSmart website is not affiliated with any of the manufacturers or service providers discussed here. All logos and trade names are the property of their respective owners.