SMB Posted December 12, 2007 Posted December 12, 2007 I'm a "qualified plan" guy - so, pardon my Roth IRA ignorance - but, then, that's what these forums are for, right? Individual ("recipient") is to receive half of her ex-spouse's Roth IRA incident to a divorce (part of the court-ordered property settlement). Is the start date for the "5-year clock" for the recipient the same as the original Roth IRA owner's? In addition, if the recipient is disabled, can the transferred Roth IRA be distributed as a tax-free "qualified distribution"? Or, is it far less or (more than likely) far more complicated than this? Thanks for any and all input.
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