On June 12, 2014, the United States Supreme Court issued its unanimous decision in Clark v. Rameker, holding that funds in an individual retirement account (IRA) that a bankruptcy debtor obtained through inheritance are not "retirement funds" that the debtor may exempt from her bankruptcy estate.
The Supreme Court's Decision in Clark v. Rameker - What It Means for South Dakota Estate Planning
About Swier Law Firm's Estate Planning & Probate Practice Group
Swier Law Firm has a nationally recognized practice in estate planning and probate law and handles the following types of cases:
- Estate Planning: Wills & Living Trusts
- Legacy Planning
- Family-Owned Businesses & Farms
- Powers of Attorney & Living Wills
- IRA & Retirement Planning
- Asset Protection & Business Planning
- Special Needs Planning
- Trust Administration & Probate
Take a look at our valuable estate planning books and articles. Our materials are full of tips and advice. All materials are written by the law firm's nationally recognized estate planning attorneys and provide detailed South Dakota-specific information designed to help anyone with estate planning issues. You can request your free copy by clicking on the book cover below.
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