MEMORANDUM OF OPINION OVERRULING OBJECTION TO DEBTOR'S CLAIM OF EXEMPTION
GERALDINE MUND, Bankruptcy Judge.
This case presents an issue of first impression under the 2005 amendments to the Bankruptcy Code: under what conditions may a debtor exempt an individual retirement arrangement ("IRA") from the bankruptcy estate under the federal exemptions created by 11 U.S.C. § 522(b)(3)(C) and (d)(12)?
Welcome to the leading source of independent legal reporting
Let's get started
Sign on now to see your case.
Or view more than 10 million decisions and orders.