Legal Opinion

Skiba v. Laher

Court of Appeals for the Third Circuit

Decided August 2, 2007No. 05-4168PublishedCited by 6 opinions

1Opinion of the Court

OPINION OF THE COURT

RENDELL, Circuit Judge.

This case presents the question of whether Timothy M. Laher’s TIAA-CREF retirement annuity is excluded from the bankruptcy estate pursuant to 11 U.S.C. § 541(c)(2). We hold that it is, and will reverse the decision of the District Court and order that the case be remanded to the Bankruptcy Court for entry of an order excluding the annuity from the bankruptcy estate.

FACTUAL AND PROCEDURAL HISTORY

While employed by Gannon University, Timothy Laher participated in a tax-deferred retirement plan. Pre-tax contributions were taken from his paycheck and…

2Cases cited14 opinions

  1. Patterson v. ShumateSupreme Court of the United States · 1992
  2. In Re Telegroup, Inc. Baroda Hill Investments, Ltd. Leheron Corporation, Ltd. Kimble John Winter v. Telegroup, IncCourt of Appeals for the Third Circuit · 2002
  3. In Re Ronald J. Yuhas, Debtor. Thomas J. Orr v. Ronald J. YuhasCourt of Appeals for the Third Circuit · 1997
  4. Raymond Lione Morter, AKA D/B/A Swinengineering, Inc., Debtor-Appellant v. Farm Credit ServicesCourt of Appeals for the Seventh Circuit · 1991
  5. Agudas Chasidei Chabad of United States v. Barry Gourary, Hanna Gourary, Intervenor-Defendant-AppellantCourt of Appeals for the Second Circuit · 1987

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3Cited by6 opinions

  1. Rhiel v. OhioHealth Corp. (In Re Hunter)United States Bankruptcy Court, S.D. Ohio · 2008
  2. Perez v. KoreskoDistrict Court, E.D. Pennsylvania · 2015
  3. In re UpshawUnited States Bankruptcy Court, N.D. Georgia · 2015
  4. In Re KentUnited States Bankruptcy Court, D. Arizona · 2008
  5. Baring Industries, Inc. v. 3 BP Property Owner LLCDistrict Court, S.D. New York · 2022

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