Focus on . . . Pensions Under the New Bankruptcy Code

Journal of Pension Benefits, Vol. 13, No. 3, pp. 41-50, Spring 2006

10 Pages Posted: 14 Jul 2009  

David A. Pratt

Albany Law School

Date Written: 2006

Abstract

This article describes the issues that arise upon the bankruptcy of an individual who is (1) a participant or beneficiary under an employer-sponsored retirement plan or (2) the owner or a beneficiary of an individual retirement account (IRA), including a rollover IRA. It does not address issues arising on the bankruptcy of the sponsoring employer, or issues relating to health and welfare plans.

Keywords: Pension, Bankruptcy

Suggested Citation

Pratt, David A., Focus on . . . Pensions Under the New Bankruptcy Code (2006). Journal of Pension Benefits, Vol. 13, No. 3, pp. 41-50, Spring 2006. Available at SSRN: https://ssrn.com/abstract=1434052

David A. Pratt (Contact Author)

Albany Law School ( email )

80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

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