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Results: 1-10 of 323

Pension protection fund changes following Olympic Airlines case

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • July 18 2014

The regulatory amendments drawn up by the Secretary of State for Work and Pensions following the outcome in Trustees of Olympic Airlines SA Pension &

U.S. Supreme Court denies bankruptcy protection for inherited IRAs

  • Tucker Ellis
  • -
  • USA
  • -
  • July 17 2014

The U.S. Supreme Court's recent decision in Clark v. Rameker has given individuals with IRAs a new reason to consider the use of trusts as their

U.S. Supreme Court rules inherited IRAs not exempt from creditors’ claims in bankruptcy

  • Dykema Gossett PLLC
  • -
  • USA
  • -
  • July 16 2014

The recent unanimous decision of the United States Supreme Court (the "Court") in Clark v. Rameker, 573 U.S. _____ (2014) held that inherited IRAs do

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

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

Bankruptcy trumps protection for inherited IRA

  • Porter Wright Morris & Arthur LLP
  • -
  • USA
  • -
  • June 18 2014

The United State Supreme Court issued an opinion on June 12, 2014 in Clark v. Rameker dealing with a relatively simple issue at the intersection of

When is a retirement account not a retirement account?

  • Ford & Harrison LLP
  • -
  • USA
  • -
  • June 16 2014

That's what the Supreme Court said last week in a case involving the Bankruptcy Code's exemption for "retirement funds." (The case is Clark v

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

PPF levy: major changes to insolvency scores

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • June 11 2014

Many schemes will see a sharp increase in their levy next year as a result of the PPF's new and more discriminative insolvency scoring system

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