I really appreciate the input. I do suspect that the limit is to keep divorced parents from benefiting more from a tax shelter then non divorced parents. It is a bit silly when you consider the ability to contribute to any other beneficiary to the full amount.
While I am a parent and I am divorced from one of the biological parents, I agree with the logic that if my youngest child wasn't considered a child of the marriage in the divorce proceedings then he wouldn't be limited in the contribution amount. Obviously my contributions will be equal to both children but I am glad to take the added tax benefit since it is possible.
