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51 Loy. U. Chi. L.J. 1095 (2019-2020)
Bringing Clarity to Inherited IRAs

handle is hein.journals/luclj51 and id is 1149 raw text is: Bringing Clarity to Inherited IRAs
Robert E. Eggmann* and Dormie Ko**
INTRODUCTION ........................................................................... 1097
I. BACKGROUND......................................................................... 1099
II. EXEMPTION STATUS OF INHERITED IRAs ACROSS THE COUNTRY
......................................................................................... 1102
Alabama .......................................................................... 1102
Alaska.............................................................................. 1103
Arizona............................................................................ 1103
Arkansas.......................................................................... 1103
California......................................................................... 1104
Colorado.......................................................................... 1104
Connecticut...................................................................... 1104
Delaware.......................................................................... 1105
District of Columbia........................................................ 1105
Florida ............................................................................. 1106
Georgia............................................................................ 1106
Hawaii ............................................................................. 1106
Idaho................................................................................ 1107
Indiana............................................................................. 1107
Iowa................................................................................. 1107
Kansas ............................................................................. 1108
Kentucky ......................................................................... 1108
Louisiana......................................................................... 1108
The author is a close family relation of a member of the Executive Board of the Loyola University
Chicago Law Journal. That board member has been screened from this article. -Ed.
* Robert E. Eggmann is a partner at Carmody MacDonald. He received his Bachelor of Arts
degree and Juris Doctorate from Saint Louis University in 1986 and 1989, respectively. Mr.
Eggmann practices in the fields of restructuring, bankruptcy, creditors' rights, commercial
litigation, and financial transactions. He has extensive experience representing Chapter 11
creditors' committees and serves as a Chapter 7 panel trustee for the United States Bankruptcy
Court for the Southern District of Illinois and a Sub-Chapter V Trustee for the United States
Bankruptcy Court for the Central District of Illinois.
** Dormie Ko is an associate at Carmody MacDonald. After earning her Bachelor of Commerce
degree at the University of British Columbia in 2015, she graduated from the School of Law at
Washington University in St. Louis in 2019. Ms. Ko focuses her work on restructuring and
bankruptcy.
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