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Directory:Lawyer Central/Bankruptcy (view source)
Revision as of 18:50, 5 May 2007
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The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 placed pension plans not subject to the Employee Retirement Income Security Act of 1974 (ERISA), like 457 and 403(b) plans in the same status as ERISA qualified plans with respect to having exemption status akin to spendthrift trusts. However, SEP-IRAs and SIMPLEs still are outside federal protection and must rely on state law.
The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 placed pension plans not subject to the Employee Retirement Income Security Act of 1974 (ERISA), like 457 and 403(b) plans in the same status as ERISA qualified plans with respect to having exemption status akin to spendthrift trusts. However, SEP-IRAs and SIMPLEs still are outside federal protection and must rely on state law.
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