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Rousey v. Jacoway: The Supreme Court Extends Bankruptcy Protection to IRAs, or Does It? (PDF)
Reish Luftman Reicher & Cohen 
Apr. 12, 2005
1 page. Excerpt: Despite press reports to the contrary, the new ruling doesn't fully exclude IRAs from bankruptcy estates-- which means that the protections given to ERISA plans in the Court's Patterson v. Shumate decision have not been extended to IRAs.... In order to fully exempt their IRA from their bankruptcy estate, the Rouseys will now have to prove that their IRA funds are 'reasonably necessary to support' themselves and their dependents.
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