Thank you for your reply!
There remains a bit of a struggle with parsing the following language:
When you and your spouse/civil union partner file a joint return and only one of you is 62 or older or disabled, you can still claim the maximum pension exclusion. However, you can exclude only the pension, annuity, or IRA withdrawal of the qualified spouse/civil union partner.
I am reading the last sentence to suggest that a "qualified" spouse must be 62 or older meaning if the under 62 spouse received the pension/IRA income, it would not qualify for exclusion.
Appreciate your thoughts
