A decedent was married and lived in a community property state. He owned both regular and Roth IRA accounts. His spouse also owns both regular and Roth IRA accounts. All accounts were funded when they were married and were not inheritance or gift. My understanding is that his gross estate asset includes his IRA accounts regardless of whom their beneficiaries are.

1. Does his gross estate asset include his 50% share of the spouse’s IRA accounts if he was named as the primary beneficiary of all of his spouse’s IRA accounts?

2. Does his gross estate asset include his share of the spouse’s IRA accounts if he was named as neither the primary nor the alternate beneficiary of all of his spouse’s IRA accounts?