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- Title
Can IRA Beneficiaries Trust Creditor Protection Without a Trust?
- Authors
SMITH, EDDY R.
- Abstract
The article focuses on protection of inherited individual retirement accounts (IRAs) from creditors in Tennessee. Topics discussed include Bankruptcy Code section 522(b)(2) exemptions that limits Tennessee bankruptcy debtors to the exemptions in Bankruptcy Code, Section 522(b)(3) of Bankruptcy Code that exempts retirement funds under Internal Revenue Code (IRC) sections such as IRAs and 401(k) plans and the Employee Retirement Income Security Act (ERISA).
- Subjects
UNITED States; INDIVIDUAL retirement account laws; LEGAL status of beneficiaries; TAX exemption; UNITED States. Bankruptcy; UNITED States. Internal Revenue Code; EMPLOYEE Retirement Income Security Act of 1974; 401(K) laws; U.S. states
- Publication
Tennessee Bar Journal, 2015, Vol 51, Issue 4, p34
- ISSN
0497-2325
- Publication type
Article