Hello Alan et al,

We have a client who passed away last year. His wife would like to fund his IRA/Simple IRA for the 2019 tax year. My understanding is that she is not allowed to do this. However, I understand that she can use his compensation to fund her own IRA for 2019. I wanted to confirm that these assumptions are correct in light of the SECURE ACT and CARES ACT.

Thanks in advance,

Chris