"rick wintomac" <c308682[at]gmail.com> wrote:

- quote -

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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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

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >