Retirement Plan Assets in Bankruptcy
David A. Pratt
Albany Law School
Trusts and Estates Newsletter, Vol. 35, No. 2, pp. 40-45, 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.
Number of Pages in PDF File: 6
Keywords: retirement plan assets, bankruptcy, IRAs, ERISA
Date posted: December 11, 2009