Taxation at Death for a ROTH IRA

[Guest SPollock]

I have a client that converted his Standard IRA to a ROTH IRA in 1998. He set it up to pay the taxes over the allowable five year period. He died this year (1999). Is the full amount now taxable in 1999, or is there some way to defer some of the taxation to future years? (If it is important, the spouse is also deceased but there are surviving children.)

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[This message has been edited by SPollock (edited 07-29-99).]

[Guest P A Weick]

The remaining income is included in his income in the year of his death. IRC Section 408A(d)(3)(E)(ii). The only exception to this is if he has a surviving spouse. You indicate he does not.

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