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Text of Amicus Brief Addressing Treatment of Inherited Retirement Accounts in Bankruptcy (PDF)
Prof. Seymour Goldberg; brief prepared by Jenner & Block Link to more items from this source
Feb. 24, 2014
"[C]ertain types of accounts, such as IRAs, are taxed in a manner to encourage individuals to save funds in those accounts for retirement ... [I]nherited IRAs are taxed in precisely the opposite manner from IRAs.... [I]nherited IRAs are better characterized as anti-retirement funds: they are structured so as to require immediate consumption of the funds rather than to promote future savings. Accordingly, they are not 'retirement funds' under the Bankruptcy Code." [Clark v. Rameker, No. 13-299, on appeal from the 7th Circuit.]

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