Internal Revenue Service v. Wingfield (In Re Wingfield)

How courts have described this case

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

• explaining that § 541(c)(2) excludes ERISA qualified pension plans, including 401(k) accounts, because they are subject to transfer restrictions and holding that “[t]he debtor’s interest in his 401(k) plan is not property of the estate”

Source: CourtListener parenthetical corpus (CC0).