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If  a participant rolls over their qualified retirement plan into an IRA, are the assets protected from creditors like they are in the qualified plan? 

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Under the Federal Bankruptcy Code, rollovers to an IRA from an ERISA plan are protected 100%. Contributory IRA's up to $1 million. Absent unusual circumstances, if the IRA is not in bankruptcy, the account's anti-alienation provisions will prevail.

Luke Bailey

Senior Counsel

Clark Hill PLC

214-651-4572 (O) | LBailey@clarkhill.com

2600 Dallas Parkway Suite 600

Frisco, TX 75034

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