O'Brien v. Ambs Diagnostics, LLC

*556A judgment creditor sought to collect a money judgment from a debtor's individual retirement accounts. Mere weeks after we ruled in a published decision that the accounts were only partially exempt from levy pursuant to Code of Civil Procedure section 704.115, subdivisions (a)(3) and (e)1 ( O'Brien v. AMBS Diagnostics, LLC (2016) 246 Cal.App.4th 942, 201 Cal.Rptr.3d 305 ( O'Brien II )),2 the debtor formed a new limited liability company, directed the company to adopt a 401(k) retirement plan, transferred the money in his individual retirement accounts to the 401(k) plan, and claimed that the…