Matter of Estate of Mundell

McDEYITT, Chief Justice.

BACKGROUND

Orie and Eva Mundell purchased individual retirement accounts and annuities (IRA’s) with community funds, listing Eva Mundell as the owner/annuitant.1 Orie Mundell subsequently died, leaving the bulk of his community and separate estates to his children by a prior marriage. In the course of probating Orie Mundell’s estate, the trial court determined that Orie Mun-dell’s community estate included a one-half community interest in the IRA’s. Appellant, Eva Mundell, appeals from the trial court’s finding, claiming that the IRA’s are her separate property.

ANALYSIS

A…