- 11 U.S.C.
Clark v. Rameker
Jun
12
2014
Ruling
Funds in an inherited individual IRA are not exempt "retirement funds."
Procedural posture
Prior to filing their Chapter 7 case, the debtor wife inherited an IRA from her mother. The debtor wife, who was the sole beneficiary on the account, elected to take monthly distributions from the account. In their subsequently filed Chapter 7 case, the d
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Court
: U.S. Supreme Court