In Re Charles W. Graham, Debtor. Edward F. Samore, Trustee v. Charles W. Graham, Trustee of the Charles W. Graham, M.D. Ltd. Profit Sharing Plan Trust

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• ERISA-required anti-alienation clauses may preclude garnishment of pension benefits authorized by state law, but do not preclude inclusion of benefits in debtor’s bankruptcy estate
• Debt- or’s interest under ERISA plan is not excluded as property of the estate pursuant to § 541(c)(2)
• Commission on Bankruptcy Laws was motivated by rationale of limiting exemptions for private ERISA plans to “reasonable support”
• “pension benefits are specifically treated under the Code’s exemption provision, clearly indicating that they were intended and assumed to be part of the estate”
• “The pensions, wages, benefits and payments included in the illustrative list are all peculiarly federal in nature, created by federal law or related to industries traditionally protected by the federal government.”
• “The pensions, wages, benefits and payments included in the illustrative list are all peculiarly federal in nature, created by federal law or related to industries traditionally protected by the federal government.”

Source: CourtListener parenthetical corpus (CC0).