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
Date Written: 2006
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: Suggested Citation