CCA 201411026
Property of Estate (Section 1207)
ID:
UILC:
CCA_2014021012194517
9115.11-07
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Number: 201411026
Release Date: 3/14/2014
From:
Sent: Monday, February 10, 2014 12:19:45 PM
To:
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Subject: RE: Another question
Hi, --- I know what you mean.
Excluded property is excluded under Patterson v. Shumate because there is a spendthrift-type restriction (per ERISA). If there isn’t such a restriction on the IRA (after the rollover), I don’t see how the property could be excluded.
BTW, wouldn’t 522(c) apply (without getting into 522(g) or (h))?
Source: view the official PDF
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