The IRS Issued Notice The IRS Issued Notice 2009-75, in which they provide guidance on the federal income consequences of rollovers from employer plans to Roth IRAs, primarily net unrealized appreciation (NUA) of employer stocks and income-averaging eligible amounts. Read about it here
District Court: Inherited IRAs Protected in Bankruptcy
In Brandon Clark, 2012 DC W The Bankruptcy Court for the Western District of Wisconsin denied the claim of exemption from bankruptcy for an Inherited