Surviving Spouse Who Was Designed Beneficiary of IRA by State Court Allowed to Treat IRA as Her Own
In PLR 201934006[1] the IRS granted the taxpayer’s request to allow her to roll the amounts from her deceased husband’s IRA to an IRA in her own name.
The IRA had listed the couple’s children as the beneficiaries of the decedent’s IRA. Later a state court named the spouse as the sole beneficiary of her husband’s IRA.
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