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<p class="MsoNormal">Generally ERISA does not apply to Traditional IRAs (compared with SEP IRAS, SIMPLE IRAS and Rollovers from other qualified plans)401, 403 and other tax qualified plans). The claim based on CIR will be very difficult with a traditional
IRA. Contractually speaking most IRAs define Spouse very clearly and will not deviate. Equity or finding a different contract exists to these assets in favor of the wife is a challenge to be sure but likely your client’s only basis. Interesting question.
I would be curious to know how it plays out if you were inclined to share.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span lang="EN" style="font-size:10.5pt;font-family:"Arial",sans-serif;color:red">“Most individuals create and maintain IRAs for their personal benefit. They contribute up to the
maximum amount in any given tax year. The contribution to a traditional IRA may or may not be fully deductible depending on the contributor's income and whether or not he is covered by an employer-sponsored retirement plan.<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span lang="EN" style="font-size:10.5pt;font-family:"Arial",sans-serif;color:red">Since these plans are initiated and governed by the individual and not his employer, these traditional
and Roth IRAs are not ERISA qualified. Roth IRAs provide individuals with the opportunity to contribute post-tax income to an account which will allow tax-free withdrawal as soon as the account holder reaches the age of 59 1/2.”</span><span lang="EN" style="font-size:10.5pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal">Best,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><i><span style="font-family:"Script MT Bold"">Diane J. Kiepe<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Script MT Bold""><o:p> </o:p></span></i></p>
<p class="MsoNormal">Diane J. Kiepe<o:p></o:p></p>
<p class="MsoNormal">Douglas Eden<o:p></o:p></p>
<p class="MsoNormal">717 W. Sprague Ave.<o:p></o:p></p>
<p class="MsoNormal">Suite 1500<o:p></o:p></p>
<p class="MsoNormal">Spokane, WA 99201<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:djkiepe@depdslaw.com"><span style="color:#0563C1">djkiepe@depdslaw.com</span></a><o:p></o:p></p>
<p class="MsoNormal">509-455-5300<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p style="line-height:12.0pt"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#2C2C2C"><o:p> </o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Mike Winslow<br>
<b>Sent:</b> Wednesday, July 24, 2019 8:31 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] pension fund<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Testator dies leaving his IRA to a trust created under his LWT.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Testator was married at time of death, but only for couple years. However, Testator lived with spouse for 10 years before the marriage. Facts for claim of Committed Intimate Relationship are that both worked
during marriage, although decedent was the high income earner. Shared a residence together, with mortgage payments made by Testator from his income. Unclear if couple shared other expenses. But assume that there is some basis for claim of CIR and thus a quasi-Community
Property claim for period of living together and CP during marriage.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">How does federal law regarding IRAs affect claim of surviving spouse to Quasi Community Property?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Spouse wants half of pension (both contributions and growth from contributions) for period of CIR.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal">Michael A. Winslow<o:p></o:p></p>
<p class="MsoNormal">1204 Cleveland Ave.<o:p></o:p></p>
<p class="MsoNormal">Mount Vernon, WA 98273<o:p></o:p></p>
<p class="MsoNormal">Ph. 360-336-3321<o:p></o:p></p>
<p class="MsoNormal">Em. <a href="mailto:Mike@winslegal.com">Mike@winslegal.com</a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">This message is from an attorney, so it’s confidential. If you are not the intended recipient, it’s too late to stop reading this message, but you may not use it for any improper purpose. Huge Disclaimer available upon request.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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