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Topics:

Keywords: means test . retirement income . income .

Topic #16:: Income: Pension income vs. IRA withdrawal, etc.

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  • Topic Overview
  • 7 Cases on This Topic
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Case Summary In re DeThample, 390 B.R. 716, Bankr.D.Kan., 6/24/2008,13,Above

In re DeThample, 390 B.R. 716 (Bankr.D.Kan. 2008)

Topics

Means Test > Income > Retirement Income

Income: Pension income vs. IRA withdrawal, etc.

7 Cases , IssueID 16

Ch 7 Means Test
Form 22A, Line 07
Ch 13 Means Test
Form 22C Line 06

Topic Description:

Are distributions from an IRA treated as "income" for purposes of CMI

Lines of Cases:

A:

IRA withdrawal is not income (Zahn)

B::

401(k) withdrawals are NOT part of CMI

C:

410(k) withdrawals ARE part of CMI

Topic Background / Overview:

Not all retirement income is the same. Distributions from an IRA have been held not to be income, because it is income that has already been recieved once. It is more like a withdrawal from savings, or a transfer from savings to checking account, rather than income, so such distributions are NOT considered part of CMI for purposes of the means test or devising a Chapter 13 plan.

  • Type A = IRA withdrawal is not income (Zahn)
  • Type B = 401(k) withdrawals are NOT part of CMI
  • Type C = 410(k) withdrawals ARE part of CMI
  • Type E = "Everything Else"
  • Cases for Zip
  • All Cases By Date
  • Cases A - Z

Cases for Zip , California Northern District Bankruptcy Court

Ninth Circuit Cases

No Ninth Circuit cases in database on this topic

Other Circuits

� In re Burnett

Bankr. N.D.N.Y - Case Nos. 10-31788; 10-31824 - 2011-01-21 - ,

Google ID#: 17281105587221200053
(Type : )

� In re Zahn

8th Cir. BAP - 391 B.R.840 - 2008-08-14 - 13 ,

Google ID#: 16622334845024469744
(Type A : IRA withdrawal is not income (Zahn) )

voluntary distributions from IRA received when deposited into IRA, not when distributed from it

� In re Marti

Bankr. Neb. - 393 B.R. 697 - 2008-08-04 - 13 , Below

Google ID#: 15496126422987594743
(Type A : IRA withdrawal is not income (Zahn) )

� In re DeThample

Bankr.D.Kan. - 390 B.R. 716 - 2008-06-24 - 13 , Above

Google ID#: 4463196841896265883
(Type C : 410(k) withdrawals ARE part of CMI )

401(k) withdrawal should be included in CMI calculation for Ch 13

� Simon v. Zittel (In re Zittel)

Bankr. S.D. Ill. - 2008 WL 750346 - 2008-03-19 - ,

Google ID#: 6109036990748185140
(Type B : 401(k) withdrawals are NOT part of CMI )

� In re Sanchez

Bankr.W.D.Mo. - 2006 WL 2038616 - 2006-07-13 - 13 , Above

Google ID#: 4463196841896265883
(Type C : 410(k) withdrawals ARE part of CMI )

� In re Wayman

Bankr.E.D.Tex. - 351 B.R. 808 - 2005-06-28 - ,

Google ID#: 10676123055819019334
(Type A : IRA withdrawal is not income (Zahn) )

� In re Burnett

Bankr. N.D.N.Y - Case Nos. 10-31788; 10-31824 - 2011-01-21 - ,

Google ID#: 17281105587221200053
(Type : )

� In re Zahn

8th Cir. BAP - 391 B.R.840 - 2008-08-14 - 13 ,

Google ID#: 16622334845024469744
(Type A : IRA withdrawal is not income (Zahn) )

voluntary distributions from IRA received when deposited into IRA, not when distributed from it

� In re Marti

Bankr. Neb. - 393 B.R. 697 - 2008-08-04 - 13 , Below

Google ID#: 15496126422987594743
(Type A : IRA withdrawal is not income (Zahn) )

� In re DeThample

Bankr.D.Kan. - 390 B.R. 716 - 2008-06-24 - 13 , Above

Google ID#: 4463196841896265883
(Type C : 410(k) withdrawals ARE part of CMI )

401(k) withdrawal should be included in CMI calculation for Ch 13

� Simon v. Zittel (In re Zittel)

Bankr. S.D. Ill. - 2008 WL 750346 - 2008-03-19 - ,

Google ID#: 6109036990748185140
(Type B : 401(k) withdrawals are NOT part of CMI )

� In re Sanchez

Bankr.W.D.Mo. - 2006 WL 2038616 - 2006-07-13 - 13 , Above

Google ID#: 4463196841896265883
(Type C : 410(k) withdrawals ARE part of CMI )

� In re Wayman

Bankr.E.D.Tex. - 351 B.R. 808 - 2005-06-28 - ,

Google ID#: 10676123055819019334
(Type A : IRA withdrawal is not income (Zahn) )

All Cases A to Z

  • In re Burnett, Case Nos. 10-31788; 10-31824 , (Bankr. N.D.N.Y ) 2011-01-21, #17281105587221200053
  • In re DeThample, 390 B.R. 716 , (Bankr.D.Kan. ) 2008-06-24, #4463196841896265883
  • In re Marti, 393 B.R. 697 , (Bankr. Neb. ) 2008-08-04, #15496126422987594743
  • In re Sanchez, 2006 WL 2038616 , (Bankr.W.D.Mo. ) 2006-07-13, #4463196841896265883
  • In re Wayman, 351 B.R. 808 , (Bankr.E.D.Tex. ) 2005-06-28, #10676123055819019334
  • In re Zahn, 391 B.R.840 , (8th Cir. BAP ) 2008-08-14, #16622334845024469744
  • Simon v. Zittel (In re Zittel), 2008 WL 750346 , (Bankr. S.D. Ill. ) 2008-03-19, #6109036990748185140

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