If an account holder of an IRA resides in the State of Pennsylvania but opens his/her IRA in a bank in Florida does the spousal consent rule apply for naming a non spouse as the primary beneficiary?

What State law is referenced in Article IX of your IRA custodial agreement.

Our IRA Simplifer does not have an Article IX; however, in Part 6 under the heading Spousal Consent it reads "Spousal Consent should be considered if either the trust or the residence of the IRA owner is located in a community or marital property state." Pennsylvania is not considered a community property state so I would think spousal consent is not required. Is this correct?

It is my understanding that neither PA or FL require spousal consent.