Assume taxpayer converts to Roth in 1998 and elects 4 year spread of income. As part of divorce settlement, the Roth account is divided 50/50. Who reports the income in the subsequent years. Taxpayer who is converting will file MFS in 1998 (lived apart from spouse entire year) and will report 25% of total in 1998. Any ideas? The temporary regs do not seem to address this situation nor does any other literature I have seen.