I am trying to understand more clearly the risks associated with holding retirement assets in a one person Keogh plan vs. moving those assets to a SEP IRA, whether it makes sense to segregate assets in IRAs according to their origin (keep qual rollovers separate from future contributions to IRAs, etc).

I would appreciate any leads to articles that discuss how assets gain, lose protection as you move across account types (i.e. 401(k) to IRA, IRA to IRA, Keogh to SEP.

We may see a lot of movement in 2010 simply due to the Roth Conversion activity, and I want to know as much as possible about creditor protection issues that should be considered before people start moving money to and from various plans.

Here are two articles I've reviewed. Please share any you found to be informative.

http://www.journalofaccountancy.com/Issues...ementAssets.htm
http://www.sbca.net/PTXL0802-Altier-Naegele.pdf.