United States Fifth Circuit

In the context of determining whether a bankruptcy debtor's pension plan is exempt from being property of the estate, when disqualifying events occur after the IRS has last determined that a plan is "qualified" pursuant to 26 U.S.C. section 401(a), a court may, under section 42.0021 of the Texas Property Code, determine that a plan is no longer qualified based on those events.

Appellate Information

• Decided 03/12/2007
• Published 03/13/2007

Judges

• PRADO, Circuit Judge:, Before DAVIS, DENNIS and PRADO, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• T. Rick Frazier, Dallas, TX, for Appellant.


• For Appellees:
  
• Aubyn Keith Shettle, Jr., Dallas, TX, for Appellees.