WRIT GRANTED AND MADE PEREMPTORY:
The trial court erred in dissolving the temporary restraining order. An Individual Retirement Account is an incorporeal not evidenced by a written instrument. As such, it can be pledged in accordance with La.R.S. 9:4321-4323. In the instant case, the requirements for a valid pledge were satisfied in that a written act of pledge was executed by the parties and an account executive of Thompson McKinnon Securities, Inc. signed an acknowledgment...
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