How and when the assets in qualified plans and individual retirement accounts (IRA) and their benefits are exempt from claims of creditors is a much litigated issue. Two recent cases are on point: a U. S. Supreme Court case, Yates v. Herndon,1 and a federal appeals case, Hoult v. Hoult,2 which acknowledges a conflict among the circuits that may well lead the Supreme Court to grant certiorari. The cases indicate that searches by creditors to reach retirement benefits are still proceeding ...

All Access Premium Subscription

Your subscription will include 12 months of Trusts & Estates magazine, access to premium content on, and Trusts & Estates plus iPad app.

Already registered? here.