Ohio Supreme Court February 27, 2002, No. 00-2138 (In re Estate of Roberts)

Lundberg Stratton, J.,

dissenting. I respectfully dissent from the majority’s restrictive interpretation of R.C. 5731.09(A). I believe that funds in a qualified IRA that are directly attributed to the decedent’s employer and were paid by reason of the decedent’s employment should be excluded from the value of the decedent’s gross estate.

R.C. 5731.