Employer Bankruptcy

[DTH]

I heard there is a minor exception to the anti-alienation protection. Discretionary contributions (i.e., discretionary profit sharing contributions) which have been made to the plan within 90 days of the employer filing bankruptcy may be undone by a bankruptcy court if they deem it to have been made as preferential treatment to a creditor.

Does anyone know where I can find this exception n the Code or ERISA.

Thanks!