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Federal law exempted the following from bankruptcy: \u0022a payment under a stock bonus, pension, profitsharing, annuity, or similar plan or contract.\u0022 The exemption had to be \u0022on account of illness, disability, death, age, or length of service, to the extent reasonable necessary for the support of the debtor....\u0022 The Rouseys said an IRA was a \u0022similar plan or contract.\u0022 The bankruptcy court and a bankruptcy appellate panel ruled an IRA not a \u0022similar plan or contract.\u0022 The Eighth Circuit Court of Appeals ruled that even if IRAs are \u0022similar plans or contracts,\u0022 the Rouseys\u0027 account withdrawals would not be \u0022on account of illness, disability, death, age, or length of service.\u0022 The Eighth Circuit\u0027s ruling conflicted with those of other circuits.\u003C\/p\u003E\n","question":"\u003Cp\u003EAre individual retirement accounts (IRAs) exempt from bankruptcy estates?\u003C\/p\u003E\n","conclusion":"\u003Cp\u003EYes. 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