Retirement Plan Assets in Bankruptcy

Trusts and Estates Newsletter, Vol. 35, No. 2, pp. 40-45, 2002

6 Pages Posted: 11 Dec 2009  

David A. Pratt

Albany Law School

Date Written: 2002

Abstract

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

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

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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