Agree w/HowardS, based on section 408(d)(6), particularly this language: such interest at the time of the transfer is to be treated as an individual retirement account of such spouse, and not of such individual. Thereafter such account or annuity for purposes of this subtitle is to be treated as maintained for the benefit of such spouse.. Not sure why that particular point is not also made in the reg., 1.408-4(g)(1).