I would have to research this issue to be 100% certain, but I believe that IRAs, as with other qualified retirement accounts, are not property of the bankruptcy estate by definition and, therefore, the Trustee has no interest in or control over them unless, and to the extent that, they exceed the statutory exemption amount (which is over one million dollars).
Mark J. Markus, Attorney at Law
Handling exclusively bankruptcy law cases in California since 1991.
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