The NACTT Academy offers a comprehensive community for bankruptcy professionals seeking to advance their education in consumer bankruptcy.
ConsiderChapter13.org offers a forum to advance continuing education of consumer bankruptcy via access to insightful articles, informative webinars, and the latest industry news. Join now to benefit from expert resources and stay informed.
These informative sessions are led by industry experts and cover a range of consumer bankruptcy topics.
Written by industry experts, these articles provide in-depth analysis and practical guidance on consumer bankruptcy topics.
The Academy is the go-to source for the latest news and analysis in the Chapter 13 bankruptcy industry.
Some Questions After Clark v. Rameker
Print This Article
Link to Post:
By William H. Brown, Adviser, Academy for Consumer Bankruptcy Education
In Clark v. Rameker, 134 S.Ct. 2242 (June 12, 2014), the Supreme Court held that an inherited IRA does not constitute a “retirement fund” within the meaning of 11 U.S.C. § 522(b)(3)(C). Since that Code section is identical to § 522(d)(12), inherited IRAs would not be exempt under the latter section either. Although the Court affirmed the Seventh Circuit’s decision, In re Clark, 714 F.3d 559 (2013), the unanimous opinion by Justice Sotomayor . . .
It looks like you are not signed in or registered! This content is only available to members.
Or Sign In Below:
Related Articles
Meet A Newish Trustee
Critical Case Comment – Service Counts
Assessable Yet Not Assessed Taxes Could Cost You a Malpractice Claim
From the Editor – Claims
From the Editor – Curing Default
Ask Ms. Ps & Qs
Three Last Things Trustees Should Know About the Small Business Reorganization Act of 2019 – Part V
What Else Does the Code Say About Interest and Unsecured Debts?
Here’s How a Name Change Affects a Tax Return
Progeny of Taggart: In re Gravel and Newrez, LLC v. Beckhart