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Donald P. Carleen, a partner at Fried, Frank, Harris, Shriver & Jacobson, writes that in overturning the U.S. Court of Appeals for the Eighth Circuit, a unanimous Supreme Court found that petitioner's IRAs were "similar plans or contracts" to the "stock bonus, pension profit sharing, [or] annuity plans explicitly exempted from the estate under �522(d)(10)(E)."
April 15, 2005 at 12:00 AM
1 minute read
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