Tag Archives: qualified retirement plans

Bankruptcy Protection for IRAs and ERISA Plans

A previous post, found here, discussed the recent Supreme Court decision, in Clark v. Rameker, which held that inherited IRAs do not constitute retirement accounts and therefore do not receive the bankruptcy protections many such accounts receive. While that decision … Continue reading

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Qualified retirement plans and same-sex marriages

Subsequent to the June 26, 2013 U.S. Supreme Court’s Windsor ruling, in which the Court held that same-sex marriages must be recognized under federal tax laws, the IRS and Department of Labor (“DOL”), respectively issued guidance concerning the impact of … Continue reading

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