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Chapter 16 - Miscellaneous
Bankruptcy
The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (BAPCPA)
made filing for Chapter 7 bankruptcy, which allows debtors to discharge their debt, more
difficult and, instead, forces more people into Chapter 13 bankruptcy, which requires
debtors to pay some of their debt. [P.L. 109-8] BAPCPA was generally effective October
17, 2005 (180 days after enactment).
no dollar limit).
Under BAPCPA, all SEP and SIMPLE IRA assets are protected in bankruptcy (with
In addition, BAPCPA protected the first $1 million of Traditional and
Roth IRA assets in bankruptcy This limit is adjusted for inflation ($1,512,350 effective
April 1, 2022 [Federal Register, vol. 87, no. 24, pg. 6626]) and may be raised by the
bankruptcy court for a particular individual " if the interests of justice so require " (e.g., a
severely disabled dependent who requires huge sums of money for basic living). The limit
does not apply to assets that were rolled over from a workplace retirement plan (WRP),
such as a qualified retirement plan or 403(b) plan (and their earnings). State bankruptcy
laws may also affect bankruptcy protection.
The U.S. Bankruptcy Court ruled that an IRA owner who engaged in prohibited
transactions with his IRA investments (which disqualified his IRA) could not claim a
bankruptcy exemption; thus, his IRA was available to his creditors. [In re: Ernest Willis,
No. 07-110010; Yerian v. Webber, Case 18-10944 , 11th Circuit, June 26, 2019]
IRA Agreement Language
A Sixth Circuit U.S. Court of Appeals decision overturned two lower courts' rulings and
protected an IRA from bankruptcy creditors despite language contained in the IRA agreement.
[In Re Daly, 2013 PTC 145 (6th Cir. 6/17/2013)] This language gave the IRA sponsor the
right to place a lien on the IRA assets if the IRA owner incurred any " indebtedness or any other
obligations " to the IRA sponsor. The Sixth Circuit stated that, because the IRA owner had no
other accounts with the IRA sponsor, no debt could be incurred with the IRA sponsor;
therefore, there was no possibility of such a lien being enforced. If he had other accounts with
the IRA sponsor that could have incurred debt, such as a margin account, the court may have
ruled differently, even if the IRA sponsor never placed a lien on the IRA, all because of the
language in the IRA agreement.
Note: This ruling highlights the need to be sure your organization's IRA agreements comply with IRS rules. You
should check your IRA documents to determine if similar language is contained therein, and, if it is, remove such
language.
IRA Digital Reference Manual © PMC

IRA Digital Reference Manual - September 2024

Table of Contents for the Digital Edition of IRA Digital Reference Manual - September 2024

Contributions
Deductions
Documents
Rollovers & Transfers from IRAs
Rollovers from Employer Plans
Self-Directed IRAs
Excess IRA Contributions
Distributions
Calculating Required Distributions at Age 70½
Death Distributions
Reporting Requirements
Withholding
Taxes & Penalties
SEP IRA Plans
SIMPLE IRA Plans
Miscellaneous
Roth IRAs
Education Savings Accounts
Health Savings Accounts
IRA Digital Reference Manual - September 2024 - 1
IRA Digital Reference Manual - September 2024 - 2
IRA Digital Reference Manual - September 2024 - 3
IRA Digital Reference Manual - September 2024 - 4
IRA Digital Reference Manual - September 2024 - Contributions
IRA Digital Reference Manual - September 2024 - 1.1
IRA Digital Reference Manual - September 2024 - Deductions
IRA Digital Reference Manual - September 2024 - Documents
IRA Digital Reference Manual - September 2024 - Rollovers & Transfers from IRAs
IRA Digital Reference Manual - September 2024 - 4.1
IRA Digital Reference Manual - September 2024 - Rollovers from Employer Plans
IRA Digital Reference Manual - September 2024 - 5.1
IRA Digital Reference Manual - September 2024 - Self-Directed IRAs
IRA Digital Reference Manual - September 2024 - Excess IRA Contributions
IRA Digital Reference Manual - September 2024 - 7.1
IRA Digital Reference Manual - September 2024 - Distributions
IRA Digital Reference Manual - September 2024 - 8.1
IRA Digital Reference Manual - September 2024 - Calculating Required Distributions at Age 70½
IRA Digital Reference Manual - September 2024 - Death Distributions
IRA Digital Reference Manual - September 2024 - 10.1
IRA Digital Reference Manual - September 2024 - 10.2
IRA Digital Reference Manual - September 2024 - 10.3
IRA Digital Reference Manual - September 2024 - Reporting Requirements
IRA Digital Reference Manual - September 2024 - 11.1
IRA Digital Reference Manual - September 2024 - Withholding
IRA Digital Reference Manual - September 2024 - Taxes & Penalties
IRA Digital Reference Manual - September 2024 - 13.1
IRA Digital Reference Manual - September 2024 - SEP IRA Plans
IRA Digital Reference Manual - September 2024 - SIMPLE IRA Plans
IRA Digital Reference Manual - September 2024 - 15.1
IRA Digital Reference Manual - September 2024 - Miscellaneous
IRA Digital Reference Manual - September 2024 - 16.1
IRA Digital Reference Manual - September 2024 - Roth IRAs
IRA Digital Reference Manual - September 2024 - 17.1
IRA Digital Reference Manual - September 2024 - Education Savings Accounts
IRA Digital Reference Manual - September 2024 - 18.1
IRA Digital Reference Manual - September 2024 - Health Savings Accounts
IRA Digital Reference Manual - September 2024 - 19.1
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IRA Digital Reference Manual - September 2024 - 474
IRA Digital Reference Manual - September 2024 - 475
IRA Digital Reference Manual - September 2024 - 476
IRA Digital Reference Manual - September 2024 - 477
IRA Digital Reference Manual - September 2024 - 478
IRA Digital Reference Manual - September 2024 - 479
IRA Digital Reference Manual - September 2024 - 480
IRA Digital Reference Manual - September 2024 - 481
IRA Digital Reference Manual - September 2024 - 482
IRA Digital Reference Manual - September 2024 - 483
IRA Digital Reference Manual - September 2024 - 484
IRA Digital Reference Manual - September 2024 - 485
IRA Digital Reference Manual - September 2024 - 486
IRA Digital Reference Manual - September 2024 - 487
IRA Digital Reference Manual - September 2024 - 488
IRA Digital Reference Manual - September 2024 - 489
IRA Digital Reference Manual - September 2024 - 490
IRA Digital Reference Manual - September 2024 - 490.1
IRA Digital Reference Manual - September 2024 - 491
IRA Digital Reference Manual - September 2024 - 492
IRA Digital Reference Manual - September 2024 - 493
IRA Digital Reference Manual - September 2024 - 494
IRA Digital Reference Manual - September 2024 - 495
IRA Digital Reference Manual - September 2024 - 496
IRA Digital Reference Manual - September 2024 - 497
IRA Digital Reference Manual - September 2024 - 497.1
IRA Digital Reference Manual - September 2024 - 498
IRA Digital Reference Manual - September 2024 - 498.1
IRA Digital Reference Manual - September 2024 - 499
IRA Digital Reference Manual - September 2024 - 500
IRA Digital Reference Manual - September 2024 - 501
IRA Digital Reference Manual - September 2024 - 502
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