Inherited IRA's not "retirement funds" and therefore not exempt.

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*From State Bar Insolvency Law Committe: *
*On June 12, 2014, in Clark v. Rameker, the United States Supreme Court
unanimously held that funds held in inherited IRAs are not retirement
funds within the meaning of 11 U.S.C. 522(b)(3)(C) and are therefore not
exempt property. To read the full decision, click here:

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