Roth coversion in 2010; spouse that converts dies in 2011
If a roth conversion takes place in 2010 and the spouse that converts dies in 2011 must all the tax be paid in 2011; Does a joint return allow the spread to continue to 2012???
If a roth conversion takes place in 2010 and the spouse that converts dies in 2011 must all the tax be paid in 2011; Does a joint return allow the spread to continue to 2012???
Permalink Submitted by Bernard Ackerman on Fri, 2011-04-22 13:56
I just discovered the answer. Under 408A(d)(3)(E)(ii)(II) a participant’s surviving spouse who acquires the Roth Account that was subject to the two year spread, can continue the deferral.