Trusts and Estates Newsletter, Vol. 35, No. 2, pp. 40-45, 2002
6 Pages Posted: 11 Dec 2009
Date Written: 2002
This article discusses the treatment of retirement plan assets (including IRAs) in the bankruptcy of the account owner. The article describes the scope of protection under ERISA, the Supreme Court’s Shumate decision, the federal Bankruptcy Code and state laws governing the rights of debtors and creditors.
Keywords: retirement plan assets, bankruptcy, IRAs, ERISA
Suggested Citation: Suggested Citation
Pratt, David A., Retirement Plan Assets in Bankruptcy (2002). Trusts and Estates Newsletter, Vol. 35, No. 2, pp. 40-45, 2002. Available at SSRN: https://ssrn.com/abstract=1521582