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GILCHINSKY v. WESTMINSTER BANK

311 N.J. Super. 339 (1998)

LEA GILCHINSKY, PLAINTIFF/APPELLANT, v. NATIONAL WESTMINSTER BANK NJ, THE RODGERS AND HAMMERSTEIN ORGANIZATION, THE ESTATE OF RICHARD RODGERS, THE ESTATE OF DOROTHY RODGERS, THE ESTATE OF OSCAR HAMMERSTEIN II, JACK TERHUNE, SHERIFF OF BERGEN COUNTY AND JOHN DOES 1-10 (WHOSE IDENTIFIES ARE NOT YET KNOWN), DEFENDANTS/RESPONDENTS. THE RODGERS AND HAMMERSTEIN ORGANIZATION, PLAINTIFF/RESPONDENT, v. LEA GILCHINSKY, DEFENDANT/APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided May 12, 1998.

Attorney(s) appearing for the Case

David L. Wecht argued the cause for appellant (Dollinger & Dollinger, attorneys; Merrill M. O'Brien and Mr. Wecht, of counsel and on the brief).

Charles C. Abut argued the cause for respondent (Lowen & Abut, attorneys; Mr. Abut, of counsel and on the brief).

Before Judges PRESSLER, CONLEY and WALLACE.

The opinion of the court was delivered by WALLACE, J.A.D.

These appeals, calendared separately, are consolidated for the purpose of this opinion. The crucial issue is whether pension funds rolled over into an Individual Retirement Account (IRA) maintain their exemption from levy status under N.J.S.A. 25:2-1. The motion judge found that the rollover to the IRA was a fraudulent conveyance and, therefore, concluded that the funds were subject to levy. We disagree...

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