Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

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Thursday, July 10, 2014

Article on Clark v. Rameker

IRARobert L. Moshman, recently published an article entitled, Clark v. Rameker, 573 U.S. __ (2014) No Bankruptcy Exemption for Inherited IRA, The Estate Analyst, July 4, 2014. Provided below is the introduction to the article:

It is not often that the Supreme Court provides a clear rule on any aspect of financial planning (or even graces our niche with a passing reference), so these occasions call for special attention.

On June 12, 2014, the Supreme Court’s decision in Clark v. Rameker clarified that an inherited IRA is not a protected retirement fund for bankruptcy purposes.

Here, we analyze the decision and its impact on planning issues and review the applicable rules and caveats that apply to inherited IRAs.

http://lawprofessors.typepad.com/trusts_estates_prof/2014/07/article-on-clark-v-rameker-1.html

Articles, Estate Planning - Generally, New Cases, Non-Probate Assets | Permalink

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