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Exemption of Inherited IRAS Under California Law: The Legacy of Clark V. Rameker
Spring 2019
Under federal and state law, an individual retirement account, or IRA, ordinarily may be exempted or excluded from the assets of a bankruptcy estate and, thus, protected from the claims of creditors. What happens, however, to an inherited IRA when an heir to the account files for bankruptcy? Will those funds be entitled to the same protections under federal and state law?
The Robins Kaplan Spotlight, Vol. 4, No. 1
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Peter N. Foundas
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