Ezel / IRS Rulings / 1123031
Chief Counsel Advice 1123031 Released June 10, 2011 Advice

CCA 1123031: In-laws are outside the listed family-member categories for section 4975(e)(6)

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This page covers one taxpayer's ruling from 2011, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2011
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It resolved one taxpayer's situation on its specific facts, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

This Chief Counsel Advice identifies the family members included for purposes of IRC § 4975(e)(6). It lists the IRA owner's spouse, ancestors, lineal descendants, and spouses of lineal descendants. On the facts described, the taxpayer's brother-in-law and parents-in-law were not family members under that provision because it refers only to the spouse of a lineal descendant.

Ruling snapshot

  • Question: Are a taxpayer's brother-in-law and parents-in-law family members under IRC § 4975(e)(6)?
  • Outcome: Advice given.
  • Key authorities: IRC §§ 4975(e)(3), 4975(e)(6).

Full text (IRS public release)

ID: CCA_2011050611141650 Number: 201123031
Release Date: 6/10/2011
Office: -------------------------
UILC: 72.00-00

From: --------------------
Sent: Friday, May 06, 2011 11:14:25 AM
To: ----------------------------------------------
Cc:
Subject: RE: PT attribution rules question

For purposes of section 4975(e)(6) of the Code family members only includes the
following:

• The IRA owner’s (which in this case would be the fiduciary of the IRA under section
4975(e)(A) and section 4975(e)(3)) spouse
• Ancestors (Mom, Dad, Grandparents)
• Lineal Descendents (daughters, sons, grandchildren)
• Spouses of Lineal Descendents (son or daughter-in-law)

Therefore, in this case the taxpayer's brother in-law and parents in-law would not be
considered family members under section 4975(e)(6) of the Code, because section
4975(e)(6) refers only to the spouse of a lineal descendent.

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