Clark v. Rameker

{{Use mdy dates|date=January 2025}}

{{Infobox SCOTUS case

|Litigants=Clark v. Rameker

|ArgueDate=

|ArgueYear=

|DecideDate=June 12

|DecideYear=2014

|FullName=

|USVol=573

|USPage=122

|Docket=

|ParallelCitations=

|Prior=

|Subsequent=

|Holding=Funds held in inherited Individual Retirement Accounts are not "retirement funds" and are not exempt from the bankruptcy estate.

|Majority=Sotomayor

|JoinMajority=unanimous

|LawsApplied={{UnitedStatesCodeSub|11|522|b|3|c}}

}}

Clark v. Rameker, 573 U.S. 122 (2014), was a United States Supreme Court case in which the Court held that funds held in inherited Individual Retirement Accounts are not "retirement funds" within the meaning of {{UnitedStatesCodeSub|11|522|b|3|c}} and therefore not exempt from the bankruptcy estate.{{ussc|name=Clark v. Rameker|volume=573|page=122|year=2014}}.{{Cite web |date=2014-10-01 |title=Asset protection of retirement funds after Clark |url=https://www.journalofaccountancy.com/issues/2014/oct/clark-ira-retirement-funds.html |access-date=2024-11-05 |website=Journal of Accountancy}}