On March 24, 2014, the Supreme Court heard oral argument in Clark v. Rameker. The question in this case is whether an individual retirement account that a debtor has inherited is exempt from the debtor's bankruptcy estate under Section 522 of the Bankruptcy Code, which exempts "retirement funds to the extent that those funds are in a fund or account that is exempt from taxation" under certain provisions of the Internal Revenue Code.

To discuss the case, we have Jennifer Spreng, an associate professor of law at the Arizona Summit Law School.

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