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From the Editor – Property of Estate and Exemptions
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Interest in retirement plan received through marital dissolution decree was exempt. The Chapter 7 debtor received $80,000 interest in former husband’s tax-qualified employee retirement plan in a marital dissolution decree, and the funds were entitled to Illinois exemption, despite fact that the transfer meant that proceeds were no longer in hands of employee who had funded the plan. Under Illinois law, the retirement plan was marital property before the entry of marital dissolution, and the debtor’s interest became quantified as her separate property on entry of the decree. Although that interest became property of . . .
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