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.

[1][2] 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.

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