Sidney R. Thomas

9th Circuit Nov 22, 2024

Creating a Circuit Split, Ninth Circuit Allows Retirement Contributions in Chapter 13

The Ninth Circuit split with the Sixth Circuit in the interpretation of the ‘hanging paragraph’ in Section 541(b)(7). Courts are divided four ways on whether or how much a ‘13’ debtor may contribute to voluntary retirement plans after filing.
9th Circuit Dec 6, 2021

Ninth Circuit Takes a Hard Line on What’s an Equivalent Tax Return for Dischargeability

Interpreting the hanging paragraph in Section 523(a), the Ninth Circuit sticks to the Beard test in deciding whether something is close enough to a tax return to justify discharging a tax debt.
9th Circuit Jan 8, 2016

Purchaser of Life Insurance Policy Can Be Sued for Fraudulent Transfer

Ninth Circuit gets it right on life insurance policies being property of the estate.