In Re Bissell
United States Bankruptcy Court, E.D. Virginia
1Opinion of the Court
MEMORANDUM OPINION
ROBERT G. MAYER, Bankruptcy Judge.
The court is called upon to determine the manner in which the exemption of retirement plans is computed under Section 34-34 of the Code of Virginia where a debtor has an interest in an Individual Retirement Account (“IRA”), a Simplified Employer Plan (“SEP”) 1 and a pension plan that satisfies the requirements of the Employee Retirement Income Security Act (“ERISA”), 29 U.S.C. § 1001 et seq.
The Debtor’s Position
The debtor asserts that the maximum exemption allowable under § 34-34 of the Code of Virginia 2 for the IRA and SEP is computed…
2Cases cited77 opinions
- Shaw v. Delta Air Lines, Inc.Supreme Court of the United States · 1983
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Metropolitan Life Insurance v. MassachusettsSupreme Court of the United States · 1985
- Gooding v. WilsonSupreme Court of the United States · 1972
- General Electric Co. v. GilbertSupreme Court of the United States · 1976
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3Cited by8 opinions
- In Re ToddUnited States Bankruptcy Court, N.D. Illinois · 1986
- Local 514, Transport Workers of America v. KeatingDistrict Court, E.D. Oklahoma · 2002
- Ricketts v. StrangeSupreme Court of Virginia · 2017
- In re ConleyUnited States Bankruptcy Court, W.D. Virginia · 2003
- In re GillenwaterUnited States Bankruptcy Court, W.D. Virginia · 2012
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