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Sidney Kess, a CPA-attorney, writes that 13 years ago, the U.S. Supreme Court confirmed that benefits held in qualified retirement plans are protected from creditors in case of bankruptcy ( Patterson v. Shumate, SCt, 504 US 753 (1992)). Now the Court has extended this protection to funds held in individual retirement accounts.
April 18, 2005 at 12:00 AM
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