Clark v. Rameker

Clark v. Rameker, 573 U.S. 122 (2014), was a United States Supreme Court case in which the Court held that funds held in inherited Individual Retirement Accounts are not "retirement funds" within the meaning of 11 U.S.C. § 522(b)(3)(c) and therefore not exempt from the bankruptcy estate.

Clark v. Rameker
Supreme Court of the United States
Decided June 12, 2014
Full case name	Clark v. Rameker
Citations	573 U.S. 122 (more)
Holding
Funds held in inherited Individual Retirement Accounts are not "retirement funds" and are not exempt from the bankruptcy estate.
Court membership
Chief Justice John Roberts Associate Justices Antonin Scalia · Anthony Kennedy Clarence Thomas · Ruth Bader Ginsburg Stephen Breyer · Samuel Alito Sonia Sotomayor · Elena Kagan
Case opinion
Majority	Sotomayor, joined by unanimous
Laws applied
11 U.S.C. § 522(b)(3)(c)

External links

• Text of Clark v. Rameker, 573 U.S. 122 (2014) is available from: Cornell Findlaw Justia

This article incorporates written opinion of a United States federal court. As a work of the U.S. federal government, the text is in the public domain. "[T]he Court is unanimously of opinion that no reporter has or can have any copyright in the written opinions delivered by this Court." Wheaton v. Peters, 33 U.S. (8 Pet.) 591, 668 (1834)