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Important Supreme Court ruling on inherited IRAs

  • Saul Ewing LLP
  • -
  • USA
  • -
  • June 30 2014

An inherited individual retirement account (IRA) is one set up and funded by the owner, who has died and named someone as the beneficiary of the IRA

Income payments orders has the 2014 Budget extended the reach of the Bankruptcy Trustee?

  • Pitmans LLP
  • -
  • United Kingdom
  • -
  • June 11 2014

Since the Welfare Reform and Pensions Act 1999 ("1999 Act"), it has been understood that the rights of a bankrupt under a tax approved pension plan

Euroresource--deals and debt

  • Jones Day
  • -
  • Netherlands, Spain, United Kingdom, USA
  • -
  • July 30 2013

On 26 July 2013, the French government filed an amicus curiae ("friend of the court") brief supporting Argentina's petition requesting the U.S

Play it again Samare inherited IRAs protected from creditors in bankruptcy?

  • Bryan Cave LLP
  • -
  • USA
  • -
  • July 1 2013

When the Fifth Circuit, in a case of first impression for that circuit and all of its sister circuit, last year ruled in In re Chilton, 11-40377

The nays have it: inherited IRAs are not exempt assets in bankruptcy

  • Bryan Cave LLP
  • -
  • USA
  • -
  • June 23 2014

On June 12, the United States Supreme Court in Clark v Rameker resolved the question that has recently split the 5th and 7th Circuits- Are inherited

Supreme Court issues decision impacting inherited IRAs

  • Steptoe & Johnson LLP
  • -
  • USA
  • -
  • June 13 2014

On June 12, 2014, the Supreme Court held that assets of an "inherited IRA" are not exempt from the IRA holder's bankruptcy estate and are subject to

Ninth Circuit rules that withdrawal liability may be discharged in bankruptcy

  • Trucker Huss APC
  • -
  • USA
  • -
  • November 1 2013

In a decision that comes as welcome news to some employers, the Ninth Circuit Court of Appeals recently ruled that an employer that incurred

Liquidators and unsecured creditors beware: interim distribution of employee entitlements may mean later preference recoveries belong to a secured creditor

  • Cooper Grace Ward
  • -
  • Australia
  • -
  • February 18 2013

The recent decision of the Federal Court in Carter in the matter of Damilock Pty Ltd (Damilock) highlights the need for liquidators to review current

Are inherited IRAs protected in bankruptcy?

  • Bryan Cave LLP
  • -
  • USA
  • -
  • May 1 2012

Whether post-death creditor protection is available to inherited IRAs under the 2005 Bankruptcy Act has been the subject of a number of cases decided in the last several years

The Eleventh Circuit clarifies the liability for a bankrupt company’s pension benefits

  • Smith Gambrell & Russell LLP
  • -
  • USA
  • -
  • January 7 2014

In Durango-Georgia Paper Co. v. H. G. Estate, LLC, Case No. 11-15079 (decided January 7, 2014), the Eleventh Circuit addressed what it defined as a