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
- 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
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