In re Kizer

OPINION REGARDING THE PENDING OBJECTIONS TO THE DEBTOR’S AMENDED CLAIM OF EXEMPTIONS

Thomas J. Tucker, United States Bankruptcy Judge

In Clark v. Rameker, — U.S.-, 134 S.Ct. 2242, 189 L.Ed.2d 157 (2014), the United States Supreme Court held that a bankruptcy debtor’s interest in an inherited individual retirement account (“IRA”) does not qualify as “retirement funds,” under the exemption provisions of 11 U.S.C. § 522(b)(3)(C). In this case, the Court must decide whether a bankruptcy debtor’s interest in accounts he received as an “alternate payee,” as a result of the division of his ex-wife’s…