Elected public officers (only benefits building up)

ERISA-qualified benefits deposited more than 120 days before filing bankruptcy

Judicial employees (only benefits building up)

Public employees (only benefits building up)

Roth & traditional IRAs

Teachers (only benefits building up)

Other pensions, to extent wages exempt (only payments being received)

IRAs, Roth IRAs, and other retirement accounts

Judges (only payments being received)

Law enforcement officers

State employees

Teachers

Spendthrift trusts (with exceptions)

Disabled firefighters

Disabled police officers

IRA deposits to $20,000 if deposited over 1 year before filing for bankruptcy

Police officers

School employees

State police officers

Public Safety Personnel Retirement System benefits, contributions, interest & credits

Board of regents members, faculty and administrative officers under board's jurisdiction

District employees

ERISA-qualified benefits deposited over 120 days before filing

IRAs, Roth IRAs deposited over 120 days before filing

Firefighters

Police officers

Rangers

State employees retirement and disability

ERISA-qualified benefits, IRAs & Roth IRAs needed for support

County employees

County firefighters

County peace officers

Private retirement benefits, including IRAs & Keoghs

Public employees

Public retirement benefits

Teachers

ERISA-qualified benefits, including IRAs and Roth IRAs

Firefighters & police officers

Public employees' pensions

Public employees' pensions, deferred compensation & defined contribution plans

Veteran's pension for veteran, spouse, or dependents if veteran served during war or armed conflict

ERISA-qualified benefits, including IRAs and Keoghs, to extent wages exempt

Medical savings account

Municipal employees

State employees

Teachers

ERISA-qualified benefits, IRAs, Keoghs, etc. to maximum deductible contribution

Any stock bonus, annuity, pension, or profit-sharing plan

Judges

Public school teachers

Police officers, fire fighters, and teachers retirement benefits

IRAs, Roth IRAs 401(k)s and other retirement plans, including inherited retirement assets

Kent County employees

Police officers

State employees

Volunteer firefighters

County officers, employees

ERISA-qualified benefits, and all tax exempt retirement funds including IRAs, Roth IRAs

Firefighters

Police officers

State officers, employees

Teachers

Employees of nonprofit corporations

ERISA-qualified benefits & IRAs

Public employees

Payments from IRA necessary for support

Other pensions needed for support

IRAs, Roth IRAs, ERISA-qualified benefits deposited over 3 years before filing bankruptcy 401(a), 401(k), 403(a), 403(b), 408, 408A, 409 (as in effect prior to January 1, 1984), 414(d), or 414(e) of the Internal Revenue Code

Firefighters

Police officers

Public officers & employees

Federal government pension

Firefighters

Peace officers

Police officers

Public employees

Other pensions, annuities, and contracts fully exempt; however, contributions made within 1 year prior to filing for bankruptcy not exempt to the extent they exceed normal and customary amounts

Retirement plans, Keoghs, IRAs, Roth IRAs, ERISAqualified benefits

Disabled firefighters, police officers (only payments being received)

Firefighters

Government & private pensions, retirement plans, IRAs, Keoghs, etc.

Police officers

Public employees

ERISA-qualified benefits

County employees

Disabled firefighters; widows, & children of firefighters

All tax-exempt retirement plans including IRAs, government and church plans

Firefighters

General assembly members 40-5/2-154

House of correction employees

Judges 40-5/18-161

Municipal employees

Park employees

Police officers

Public employees

Public library employees

Sanitation district employees

State employees

State university employees

Teachers

Civil service employees

Police officers

Public employees

Public or private retirement benefits and contributions, IRAs, (Contributions other than Roth IRAs must be tax-deductable)

Sheriffs

State teachers

Firefighters

ERISA-qualified benefits, IRAs and Roth IRAs

Federal government pension needed for support & paid within 3 months of filing for bankruptcy (only payments being received)

Firefighters

Judges

Police officers

Public employees

State highway patrol officers

State school employees

Payment under a stock bonus, pension, profitsharing, annuity, or similar plan or contract on account of illness, disability, death, age, or length of service, to the extent reasonably necessary for support

Elected & appointed officials in cities with populations between 120,000 & 200,000

Police officers

ERISA-qualified benefits, including IRAs, SEPs, and Keoghs deposited more than 120 days before filing

State employees

Teachers

Urban county government employees

Firefighters

Orleans parish school employees retirement

City of Alexandria employees retirement

City of Monroe bus drivers pension

City of Monroe electrical workers pension

New Orleans sewage workers

Court clerks

District attorneys

ERISA-qualified benefits, including IRAs and Keoghs, if contributions made over 1 year before filing for bankruptcy

Firefighters

Gift or bonus payments from employer to employee or heirs whenever paid

Judges

Louisiana University employees

Municipal employees

Parochial employees

Police officers

School employees

Sheriffs

State employees

Teachers

Voting registrars

Assessors

ERISA-qualified benefits, including IRAs. Exempt IRA contributions for previous 5 years limited to 7% of income.

Private retirement benefits

Public employees

Savings bank employees

Credit union employees

State employees

ERISA-qualified benefits, IRAs (limited to tax-deductable contributions for non-Roth IRAs)

Judges

Legislators

State employees

Payments from IRAs or other pensions or disability or survivor benefits needed for support of the debtor and dependents to $15,000

ERISA-qualified benefits

ERISA-qualified benefits, except contributions within last 120 days

IRAs (conventiona, Roth, ed& Roth IRAs, except contributions within last 120 days; limited to tax-deductible contributions for non-Roth IRAs.

Judges

Legislators

Probate judges

Public school employees

State employees

Firefighters, police officers

IRAs needed for support, up to $75,000 in present value

Public employees

State employees

State troopers

ERISA-qualified benefits or needed for support, up to $78,000 in present value

Employees of cities with 100,000 or more people

Retirement plan, profit-sharing plan, health savings plan, or similar plan, including an inherited account or plan, qualified under section 401(a), 403(a), 403 (b), 408, (IRA) 408A (Roth IRA), or 409 of the federal tax code, inlcuding an iherited account or plan

Firefighters

Highway & transportation employees

Police department employees

Public officers & employees

State employees

Teachers

Employee benefit spendthrift trust

Firefighters (includes death benefits)

Highway patrol officers

Law enforcement officers' death benefits

Private retirement benefits to extent tax-deferred

Police officers (includes death benefits)

Public employees retirement & disability benefits

State employees

Teachers

Volunteer firefighters' death benefits

Qualified state health saving accounts

Earned income tax credit to $5,000

ERISA-qualified benefits, IRAs, Keoghs deposited over 1 yr. before filing bankruptcy

Firefighters

IRA contributions & earnings made before judgment filed

Police officers

Public employees

Teachers

University system employees

IRAs, ERISA-qualified benefits deposited over 1 year before filing bankruptcy or up to 15% of debtor's gross annual income

Firefighters & rescue squad workers

Retirement benefits from other states to extent exempt in that state.

IRAs , Roth IRAs, Inherited IRAs

State law enforcement officers

Legislators

Municipal, city, & county employees

Teachers & state employees

ERISA-qualified retirement funds, IRAs, & Keoghs to $200,000 per plan; or $400,000 for all accounts; no limit if more needed for support

Public employees pensions

Public employees deferred compensation

Disabled veterans' benefits, except military retirement pay

Payments from an ERISA-qualified stock bonus, profit-sharing, annuity or similar plan, to extemt extent necessary for support.

IRAs, Roth IRAs & ERISA-qualified benefits needed for support

Military disability benefits to $2,000

School employees

State employees

Deferred compensation of public employees

County employees

Firefighters

Police officers

Public employees

Federally created pension (only benefits building up)

City boards of health employees

Civil defense workers App. A:9-57.6

County employees

ERISA-qualified benefits for city employees

Firefighters, police officers, traffic officers

IRAs

Judges

Municipal employees

Prison employees

Public employees

School district employees

State police

Street & water department employees

Teachers

Trust containing personal property created pursuant to federal tax law, including 401(k) plans and higher education (529) savings plans, IRAs, Roth IRAs Excluded from bankruptcy estate

Alcohol beverage control officers

Public school employees

Pension or retirement benefits

Public employees

ERISA-qualified benefits, deferred compensation, SEP IRA, Roth IRA or IRAs, higher education (529) savings plans to $500,000

ERISA-qualified benefits, IRAs, & Keoghs & income needed for support

Public retirement benefits

State employees

Teachers

Village police officers Unconsolidated

Volunteer ambulance workers' benefits

Volunteer firefighters' benefits

Public safety officers' death benefit

IRAs & Keoghs, 529 savings plans needed for support

Public employees

Public school employees

State highway patrol employees

Volunteer firefighters' dependents

Firefighters, police officers

ERISA-qualified benefits needed for support

Teachers

Disabled veterans

ERISA-qualified benefits, IRAs, Roth IRAs, Education IRAs & Keoghs

Firefighters

Judges

Law enforcement employees

Police officers

Public employees

Tax exempt benefits

Teachers

County employees

ERISA-qualified benefits, including IRAs and SEPs to $7,500

Public officers, employees pension payments to to $7,500

County employees

Municipal employees

Police officers

Private retirement benefits (IRAs, etc.) to extent tax-deferred, if clause prohibits proceeds from being used to pay beneficiary's creditors; exemption limited to deposits of $15,000 per year made at least 1 year before filing (limit does not apply to rollovers from other exempt funds or accounts)

Public school employees

State employees

City employees

ERISA-qualified benefits

Firefighters

IRAs all types

Police officers

Private employees

State & municipal employees

Firefighters

General assembly members

IRAs and Roth IRAs

Judges, solicitors

Police officers

Public employees

ERISA-qualified benefits; your share of the pension plan fund

City employees

IRAs, Roth IRAs & ERISA-qualified benefits, limited to income & distribution to $1,000,000

Public employees

ERISA-qualified benefits, IRAs, & Roth IRAs

Public employees

State & local government employees

Teachers

Health & medical savings accounts

County & district employees

ERISA-qualified government or church benefits, including Keoghs and IRAs & Roth IRAs; (limited to tax-deductible contributions)

Firefighters

Judges

Law enforcement officers, firefighters, emergency medical personnel survivors

Municipal employees & elected officials, state employees

Police officers

Retirement benefits to extent tax-deferred

Teachers

All types of retirement funds and accounts that tax-exempt under IRC section 401, 403, 408, 408A, 414, 457, or 501(a) ; IRAs & Roth IRAs limited to $1,512,350 (excluding rollover contributions); limitation can be overidden by judge.

ERISA-qualified benefits, IRAs, Keoghs (benefits that have accrued & contributions that have been made at least 1 year prior to filing)

Public employees

City, town, & county employees

All types of IRAs and ERISA-qualified benefits to 'same extent as permitted under federal bankruptcy law for such a plan"

Judges

State employees

State police officers

Municipal employees

Self-directed accounts (IRAs, Keoghs); contributions must be made 1 year before filing

State employees

Teachers

Other pensions

City employees

ERISA-qualified benefits, IRAs, & Keoghs

Judges

Law enforcement officials & firefighters

Police officers

Public & state employees

State patrol officers

Teachers

Volunteer firefighters

Certain municipal employees

Firefighters, police officers who worked in city with population over 100,000

Military pensions

Private or public retirement or disability benefits, including IRAs and KEOGHs, 401(k), subject to many exceptions & limitations.

Public employees

ERISA-qualified benefits or profit sharing plan, needed for support

Public employees

Teachers

All deposits in IRAs, SEPs and other individual retirement accounts

Criminal investigators, highway officers

Firefighters' death benefits

Game & fish wardens

Police officers

Private or public retirement funds & accounts, including IRAs, Roth IRAs and SEP IRAs, and inherited accounts

Public employees

Federal Civil Service employees

Foreign Service Employees

Military Medal of Honor roll pensions

Annuities paid to members of the Armed Services, based on retirement or retainer pay

Railroad workers

Social Security

U.S. Veterans' benefits

Benefits for surviving spouses of Lighthouse Service personnel

Death and disability benefits paid pursuant to the Longshoremen’s and Harbor Workers’ Compensation Act