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Term
Issue

Whether an individual retirement account that a debtor has inherited is exempt from the debtor's bankruptcy estate under Section 522 of the Bankruptcy Code, 11 U.S.C. § 522, which exempts "retirement funds to the extent that those funds are in a fund or account that is exempt from taxation" under certain provisions of the Internal Revenue Code.

Opinion
The Supreme Court ruled unanimously that inherited IRAs are not shielded from creditors in bankruptcy proceedings. 
ABI Media Teleconference
TBD
Oral Arguments Date
Certiorari Granted Date