Questions and Answers
One of our IRA owners recently passed away. She is younger than age 70½ and worked up until her death. Her spouse does not work. Can he (the surviving spouse) contribute to his IRA under the spousal contribution rules? Can he contribute to her IRA since she did have compensation in the year of her death?
A surviving spouse may make an IRA contribution provided he/she meets the IRA eligibility criteria. However, the IRS has ruled numerous times (Private Letter Ruling 8439066, for example) that no one, not an estate or surviving spouse, may make a regular contribution on behalf of a deceased IRA owner.
(Posted: 06/04/2008)
