Inherited IRA – Non Spouse but Domestic Partner

Submitted by Robert Gunning on Thu, 2023-03-23 23:37

If an individual has a Domestic Partner (non-spouse) as beneficiary are they subject to the 10 year distribution or can they roll to their IRA? Does the State they liv in matter or is it Federal tax law? For a California Resident if that helps.



Submitted by Alan - IRA critic on Fri, 2023-03-24 04:04

  • The beneficiary may be an EDB (eg not more than 10 years younger than owner), but the following indicates that they cannot do the spousal rollover. Following from IRS Notice 2007-14:
  • “(3) For Federal tax purposes, the terms “spouse,” “husband and wife,” “husband,” and “wife” do not include individuals (whether of the opposite sex or the same sex) who have entered into a registered domestic partnership, civil union, or other similar formal relationship recognized under state law that is not denominated as a marriage under the laws of that state, and the term “marriage” does not include such formal relationships.”


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