In Re the Estate of Fred N. Kirkes

OPINION

BERCH, Chief Justice.

¶ 1 This case addresses whether a spouse, at death, can leave more than one-half of a community-owned retirement account to a non-spouse beneficiary. We conclude that, absent unusual circumstances, the deceased spouse may, as long as the surviving spouse receives at least one-half of the community’s value.

I. FACTS AND PROCEDURAL HISTORY

¶ 2 Fred Kirkes designated Joshua Kirkes, his son from a prior marriage, as the beneficiary of 83 percent of a community-owned individual retirement account (“IRA”). Gail Kirkes, Fred’s wife at the time of his death, had previously…