How and when the assets in qualified plans and individual retirement accounts (IRA) and their benefits are exempt from claims of creditors is a much litigated issue. Two recent cases are on point: a U. S. Supreme Court case, Yates v. Herndon,1 and a federal appeals case, Hoult v. Hoult,2 which acknowledges a conflict among the circuits that may well lead the Supreme Court to grant certiorari. The cases indicate that searches by creditors to reach retirement
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