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Are They Or Aren’T They “Retirement Funds”? The Case For Including Funds From An Inherited Ira In A Debtor’S Bankruptcy Estate, Jennifer Salisbury
Are They Or Aren’T They “Retirement Funds”? The Case For Including Funds From An Inherited Ira In A Debtor’S Bankruptcy Estate, Jennifer Salisbury
Missouri Law Review
This Note first discusses the subsequent history of Clark. Next, it discusses the legal history of both non-inherited and inherited IRAs leading up to the Clark decision. Then, it details the Court’s decision in Clark. Finally, it concludes with a comparison of state and federal exemption schemes, using Missouri as an example, calling for reform of Bankruptcy Code Section 522(b)(3).