Case law

In re Remia

503 B.R. 6 · United States Bankruptcy Court, D. Massachusetts · Dec 20, 2013

not qualify as exempt under as 11 U.S.C. § 522 (d)(12). … To qualify as a QDRO, a DRO must "clearly speciffy]” the name and mailing address of the plan participant and the alternate payee, the amount or percentage of the benefits to be paid, the number of payments, and the plan

In Re Boone

134 B.R. 979 · United States Bankruptcy Court, M.D. Florida · Nov 29, 1991

The protection of homestead was established by the Constitution of this State was established to preserve a home where the family may be sheltered and live beyond the reach of economic misfortune. Bigelow v. … This provision applies equally to all aliens and citizens of other states of the Union and clearly if a citizen from another state who moves to Florida temporarily and purchases real estate will not be permitted to claim

In Re Lingerfelt

180 B.R. 502 · United States Bankruptcy Court, E.D. Tennessee · Apr 7, 1995

Although there are no recent Tennessee cases on point, the older cases establish clearly the rule that a homestead exemption may not be claimed in a future estate. … cannot qualify now because his interest in the property would still not amount to ownership, which is the only remaining criterion of tenure under the statute.

In Re Joshua Slocum, Ltd.

99 B.R. 261 · United States Bankruptcy Court, E.D. Pennsylvania · Apr 27, 1989

These principles are well-established. … It is usually important to finally resolve as many issues as possible as soon as possible in any bankruptcy proceeding, and the instant issue is clearly no exception.

Matter of Lee

119 B.R. 833 · United States Bankruptcy Court, M.D. Florida · Sep 18, 1990

Acknowledging ERISA qualified plans containing anti-alienation provisions could be excluded under Section 541(c)(2) from property of the estate if state law 6 established them as a spendthrift trust, the Court went on to … whether their respective plan qualifies as a spendthrift trust exception as stated in this order.

In Re Willingham Investments, Inc.

203 B.R. 75 · United States Bankruptcy Court, M.D. Tennessee · Nov 27, 1996

undersecured prepetition claim above similarly situated prepetition creditors or above postpetition creditors holding administrative expense claims. 13 Furthermore, the cash collateral order, taken as a whole, does not clearly … establish a priority position.

Dwyer v. United States (In re Dwyer)

26 B.R. 366 · United States Bankruptcy Court, S.D. Ohio · Dec 23, 1982

In 1981, Debtor then qualified for military retirement because of completion of twenty years of service. … government, respectively, if the recipient subsequently qualified for retirement pay under titles 10 or 14 of the United States Code.

A.L. Lee Memorial Hospital v. McFadyen (In Re McFadyen)

192 B.R. 328 · United States Bankruptcy Court, N.D. New York · Nov 29, 1995

, had qualified for tuition assistance. … Clearly, the Plaintiffs program was intended not as an educational benefit to the Debtor, but rather it was intended to benefit the Plaintiff by assuring that it had a qualified nursing staff on a relatively long-term basis

Cleveland v. Educational Credit Management Corp. (In re Cleveland)

559 B.R. 265 · United States Bankruptcy Court, N.D. Georgia · Sep 16, 2016

The text of the statute clearly provides for three alternative ways that a loan may be considered non-dischargeable. … A failure of a loan to qualify under one of the provisions does not eliminate the possibility of it qualifying as non-dischargeable under the other provisions.

In re Soori-Arachi

600 B.R. 153 · United States Bankruptcy Court, D. Rhode Island · Mar 26, 2019

The Debtors also indicated that there may be other accounts at various financial institutions that were established for Mr. … See RIGL § 9-26-4(11) and (12) (exempting certain qualified retirement annuities from claims of creditors).

In re Greenly

481 B.R. 299 · United States Bankruptcy Court, E.D. Pennsylvania · Oct 12, 2012

The qualified assignment was memorialized by a Qualified Assignment, Release and Pledge Agreement dated January 1, 1997 (the “Qualified Assignment”). Stipulation, Exh. F, p.ll. … Greenly seeks to withdraw the Payments from her bankruptcy estate and immunize the Payments from the *314 claims of her prepetition creditors. As a statutory predicate, Mrs.

In Re Townsend

72 B.R. 960 · United States Bankruptcy Court, W.D. Missouri · May 5, 1987

Initially debtor claimed all three interests as homestead and this Court ruled that only the debtor and spouse occupied realty could be qualified as a homestead and thus exempted. … Three sections of the current Bankruptcy Code are relevant to entirety questions: Section 541 establishes the interest of the trustee in entirety property; Section 522 allows debtors to exempt as much entirety property as

Internal Revenue Service v. Murphy

554 B.R. 535 · United States Bankruptcy Court, D. Maine · Feb 24, 2015

Sovereign immunity can, however, be waived by statute. … Under section 106(a)(1), the Bankruptcy Code waives sovereign immunity as to other enumerated sections of the Code: “Notwithstanding an assertion of sovereign immunity, sovereign immunity is abrogated as to a governmental

In Re Taft

171 B.R. 497 · United States Bankruptcy Court, E.D. New York · Aug 18, 1994

Clearly, a SEP which permits total withdrawal of principal or corpus cannot be said to protect a beneficiary from his own improvidence. … established by a corporation, which is qualified under section 401 of the United States Internal Revenue Code of 1986, as amended ... shall be considered a trust which has been created by or which has proceeded from a person

In Re Chilton

426 B.R. 612 · United States Bankruptcy Court, E.D. Texas · Mar 5, 2010

Section 522(d) establishes a minimum set of federal exemptions. … In enacting these changes to § 522, Congress clearly expressed an interest in protecting a debtor’s retirement assets even in the event of bankruptcy.

Lenke v. Tischler (In Re Lenke)

249 B.R. 1 · United States Bankruptcy Court, D. Arizona · May 17, 2000

Jurisdiction vs. sovereign immunity The threshold issue is jurisdictional. The State of Arizona has asserted Eleventh Amendment immunity which, if applicable, is jurisdictional. Mitchell v. Calif. Franchise Tax Bd. … In either case, however, such a suit could proceed despite the State’s Eleventh Amendment immunity.

In Re Sandifer

448 B.R. 382 · United States Bankruptcy Court, D. South Carolina · Apr 13, 2011

The court stated: There is no evidence in this case clearly setting forth the corporate nature of Bluridg Farms, Inc. … Regular Annual Income In addition to meeting the definition of “family farmer”, in order to qualify under chapter 12, a debtor must have “regular annual income.”

Abernathy v. United States (In Re Abernathy)

158 B.R. 749 · United States Bankruptcy Court, N.D. Illinois · Jul 6, 1993

Moreover, McKenzie’s alleged expertise in bankruptcy does not qualify as a special factor under § 7430 in this case. … Effective January 1, 1986, § 7430(c) was amended to its current form. *755 The 1986 amendment established the $75 an hour fee rate, and allowed courts to subsequently add COLAs to that rate.

Halverson v. MICO, Inc. (In Re Loe)

83 B.R. 641 · United States Bankruptcy Court, D. Minnesota · Feb 1, 1988

The Bankruptcy Court did address the issue of whether the plan qualified as a spendthrift trust under state law and found that it clearly was not a spendthrift trust. … It noted that: Congress provided an explicit exemption for tax-qualified ERISA funds in § 522(d)(10)(E).

In Re Kerr

65 B.R. 739 · United States Bankruptcy Court, D. Utah · Aug 1, 1986

Hutton & Company, testified that the McClean pension plans were established as ERISA-qualified Keogh accounts. 2 The debtors were granted leave to join E.F. … . § 78-23-6 (3) is clearly a question of fact requiring a further evidentiary hearing.