Judge Court
Eastern District of Michigan
The Refund of an Early Withdrawal Penalty from an IRA Was Held Exempt
Although not held in an IRA, a refund by the IRS of a withdrawal penalty was exempt because state law permits tracing proceeds of exemptions, Judge Opperman says.
Is the ‘Accrual Test’ for the Existence of a Claim Alive and Well after Grossman’s?
Are there two tests for the existence of a claim, one test for claims against the debtor and another test for claims by the debtor?
Debtors Benefit When Trust Law Meets Bankruptcy Law
A trust designed to defeat the claims of creditors can sometimes hold up in bankruptcy.