Michael G. Bunney - Page 9

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               Thirdly, recognition of community property interests would             
          affect the minimum distribution requirements for IRA’s.  Section            
          408(a)(6) requires that distributions from an IRA account meet              
          the requirements of section 401(a)(9).  Among those requirements            
          is that the individual for whom an IRA is maintained withdraw the           
          balance in the IRA or start receiving distributions from the IRA            
          by April 1 of the year following the year in which such                     
          individual reaches 70-1/2.  See sec. 401(a)(9)(c).  Recognition             
          of a nonparticipant spouse’s community property interest in the             
          IRA might require the age of the nonparticipant spouse to be                
          taken into account in determining the commencement date for the             
          required distributions.                                                     
               In addition, treating a nonparticipant spouse as a 50-                 
          percent distributee would create an asymmetry.  Section 219(f)(2)           
          provides that the deductibility of a contribution to an IRA is to           
          be determined without regard to any community property laws.  See           
          Medlock v. Commissioner, T.C. Memo. 1978-464.  Section 408(g)               
          appropriately balances that provision by disregarding community             
          property laws when the IRA funds are later distributed.  These              
          sections work in tandem to insure that an IRA participant who               
          lives in a community property State is treated as both the sole             
          contributor and the sole distributee of IRA funds.                          
               In Powell v. Commissioner, 101 T.C. 489, 496 (1993), we                
          indicated that the distribution of a community property interest            

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