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IN RE CLARK

No. 11-cv-482-bbc.

466 B.R. 135 (2012)

In re Brandon C. CLARK and Heidi K. Heffron-Clark, Debtors. Brandon C. Clark and Heidi K. Heffron-Clark, Appellants, v. William J. Rameker, Trustee, and Resul and Zinije Adili, d/b/a Kegonsa Plaza, Appellees.

United States District Court, W.D. Wisconsin.

January 5, 2012.

Attorney(s) appearing for the Case

Denis P. Bartell , Sean Michael Murphy , Dewitt Ross & Stevens S.C., Madison, WI, for Appellants.

William J. Rameker , Erin A. West , Murphy Desmond SC , Roger Alan Sage , Attorney Roger Sage, Madison, WI, for Appellees.

OPINION AND ORDER

BARBARA B. CRABB, District Judge.

This appeal from a final decision of the bankruptcy court raises the question whether Inherited Individual Retirement Accounts qualify for exemption from a bankruptcy estate under the Bankruptcy Code. (Inherited IRAs hold funds inherited from persons who established Individual Retirement Accounts for their own use and died before depleting the funds in those accounts.) Bankruptcy Judge Robert Martin concluded...

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