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So if it is a gift from someone, should the gift really be made directly to the Roth and not given to the kid and then put in the ira?
Well, I'm just guessing that this was potentially a community property issue. IRA accounts are certainly identified as to the owner - there is no such thing as a joint IRA.
In community property states, the receipt of a gift is generally separate property and not community property, unless the gift is commingled with community funds. So if the gift was given to the individual and then deposited in a community account before being transferred to the IRA, then the gift might become community property. However, if the gift were deposited directly in the IRA, it seem to this lay person that the gift would retain it's character as separate property.
I'm sure there are ways to attack that from a legal standpoint, so you'd need to consult a lawyer to be sure. But my guess is that making the deposit directly to the IRA is a good step toward keeping the money as separate property.
--Peter
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