Matter of Golz

¶1 The United States Bankruptcy Court for the District of Montana certified the following question to this Court:

Whether, under Montana’s liberal construction of exemptions, a debtor may claim an exemption in an inherited Individual Retirement Account pursuant to § 25-13-608(l)(e), MCA.

We accepted the certified question and accepted briefs from the Debtor and the Chapter 7 Trustee appointed to the Debtor’s bankruptcy.

¶2 We answer the question: No.

PROCEDURAL AND FACTUAL BACKGROUND

¶3 The following factual background is taken from the undisputed facts related by the Bankruptcy Court in its…