Errata & Updates: Addendum to the Killing of Community Property



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Estate Planning and Community Property Law Journal


In an update to the article, The Killing of Community Property, author Karen S. Gerstner discusses her views of Section 408(g) via Private Letter Ruling 201623001. In summary, although I believe Section 408(g) needs to be modified by Congress, I am not advocating changing the application of Section 408(g) during the life of the participant. Clearly, however, Section 408(g) should not be applied after the participant dies to deny a surviving spouse her community property ownership interest in an IRA titled in the participant’s name that is community property under substantive state law.



Section 408(g), Internal Revenue Code, Community property, Private Letter Ruling 201623001, Beneficiary, Individual Retirement Account, IRA


11 Est. Plan. & Cmty. Prop. L. J. 351