Legal Opinion
In Re Mann
United States Bankruptcy Court, E.D. New York
Decided December 31, 1991No. 8-19-70885PublishedCited by 10 opinions
1Opinion of the Court
DECISION ON PREEMPTION OF ERISA QUALIFIED PENSION PLANS
DOROTHY EISENBERG, Bankruptcy Judge.
Before the court is an objection by the Trustee, to the Debtor’s claimed exemption to funds held in a rollover Individual Retirement Account (“IRA”), which arose from the distribution of Debtor’s employer’s ERISA qualified pension plan. The Debtor claims the exemption under Section 5205(c)(1) and (2) of the Civil Practice Law and Rules (“C.P.L.R.”). The Trustee asserts that the New York Exemption statute, C.P.L.R. section 5205(c)(1) and (2), is preempted by the provision of the Employee Retirement…
2Cases cited20 opinions
- Shaw v. Delta Air Lines, Inc.Supreme Court of the United States · 1983
- MacKey v. Lanier Collection Agency & Service, Inc.Supreme Court of the United States · 1988
- Nachman Corp. v. Pension Benefit Guaranty CorporationSupreme Court of the United States · 1980
- Rebaldo v. CuomoCourt of Appeals for the Second Circuit · 1984
- In Re KometUnited States Bankruptcy Court, W.D. Texas · 1989
15 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Cisneros v. Kim (In Re Kim)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2000
- In Re CorbiUnited States Bankruptcy Court, E.D. New York · 1993
- In Re NudoUnited States Bankruptcy Court, N.D. New York · 1992
- In Re TaftUnited States Bankruptcy Court, E.D. New York · 1994
- In Re AbbataUnited States Bankruptcy Court, N.D. New York · 1993
5 more not listed; retrieve them via the Exa API.