An official at the Internal Revenue Service has approved 3 arrangements that involve payments of individual retirement account assets once held by a dead spouse into a marital trust.

Mary Berman, an employee of the IRS associate chief counsel’s office, holds in Revenue Ruling 2006-26, that all 3 trust arrangements described give the surviving spouse enough control over the trust assets to have a “qualifying income interest for life” in both the IRA and the marital trust.

A copy of the ruling is on the Web at HYPERLINK “http://www.irs.gov/pub/irs-drop/rr-06-26.pdf” http://www.irs.gov/pub/irs-drop/rr-06-26.pdf