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June 8, 2020
Eighth Circuit Examines “Retirement Fund” Exemption in Divorce Context
Most bankruptcy professionals know that “retirement funds” are generally exempt assets under § 522(d)(12) or 522(b)(3)©. However, those funds must meet very precise requirements to meet this qualification. Specifically, the funds must be retirement funds,” and they must be held in an account that is exempt from taxation under certain sections of…