IRA Owner Deceased w/ Irrevocable Trust as Beneficiary – Options for Surviving Spouse

A deceased IRA owner named an Irrevocable Trust as beneficiary. The surviving spouse and the daughter of the IRA owner and surviving spouse are the named Trustees. The Trust language affords principal and income capabilities to the spouse. With the understanding that PLR’s are valid to the taxpayer they are issued to, are there existing PLR’s which have allowed the surviving spouse to roll the IRA assets directly to her own IRA?



This 2nd article on this list by Bruce Steiner may be helpful:   http://www.kkwc.com/attorney/bruce-d-steiner/



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