spousal IRA rollover | Ed Slott and Company, LLC

spousal IRA rollover

Spousal IRA Rollovers For Same-Sex Couples

Previously, same sex married couples did not have the spousal IRA benefits of opposite-sex married couples under the tax code. These benefits include the ability to make spousal IRA contributions, tax-free splitting of IRAs in a divorce, and spousal rollovers at death. However, the IRS recently issued guidance that gives same-sex married couples the spousal IRA benefits.

Supreme Court Rules Defense of Marriage Act is Unconstitutional: IRAs are Affected

On June 26, 2013, the Supreme Court ruled that the Defense of Marriage Act (DOMA) was unconstitutional. The ruling opens the door for same-sex couples who are married under state law to enjoy the same tax benefits that opposite-sex married couples have.

Spousal Rollovers and the RMD for Year of Death

Click to read how spousal rollovers and the RMD for year of death should work under the IRA rules.

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