2) Maximum CSRD Example

The calculated CSRA is $350,000, and the spousal share is $175,000.

Spousal Share = $175,000 Lesser of $175,000 or $162,660 = $162,660 Greater of $162,660 or $32,532 = $162,660 CSRD = $162,660

The customer qualifies for the maximum CSRD.