@tcolo123 @xmasbaby0
just to close the loop on the question
1) the question was what happens to the money if @tcolo123 uses it and the spouse does not work?
2) the answer responded to the question "what happens to the money if it is not used."
I suspect the broader answer is that if it is not used as required by the rules (not used or not used when both spouses are working), it's taxable income.
