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The New Bankruptcy Law and its Effect on Tax-Favored Funds
theworkplace.biz 
Apr. 25, 2005
Excerpt: In the event of individual bankruptcy, the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 ('BAPCA') creates new rules to protect tax-favored funds, including regular IRA's, Roth IRA's, 403(b) plans, all types of qualified retirement plans, and certificates and accounts known as 529 plans and Coverdell Education Savings Accounts.
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