I found a blog piece that your firm did a while ago related to ERISA qualified plan holdings being rolled into IRAs.  The upshot seemed to be that the rollover IRAs maintained the ERISA qualification, but for the life of me I can't find the statutory basis for that.

My issue involves a rolled over IRA in a prospective Chapter 7 and the trustee subordination power under 724 of the Bankruptcy Code, but only if the IRA is property of the estate...and it won't be if, as a rollover, it's still covered by ERISA anti-alienation provision.

Thanks in advance.  

LO of Dan Sturm
4302 Redwood Hwy 100
San Rafael CA 94903
415/492-0200

