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GILCHINSKY v. NATIONAL WESTMINISTER BANK

732 A.2d 482 (1999)

159 N.J. 463

Lea GILCHINSKY, Plaintiff-Respondent, v. NATIONAL WESTMINSTER BANK N.J., the Estate of Richard Rodgers, the Estate of Dorothy Rodgers, the Estate of Oscar Hammerstein II, Jack Terhune, Sheriff of Bergen County and John Does 1-10 (whose identities are not yet known), Defendants, and the Rodgers and Hammerstein Organization, Defendant-Appellant. The Rodgers and Hammerstein Organization, Plaintiff-Appellant, v. Lea Gilchinsky, Defendant-Respondent.

Supreme Court of New Jersey.

Decided June 14, 1999.

Attorney(s) appearing for the Case

Charles C. Abut, Fort Lee, for appellant.

Merrill M. O'Brien, Rochelle Park, for respondent (Dollinger & Dollinger, attorneys; Howard B. Leopold, of counsel and on the brief).

The opinion of the Court was delivered by GARIBALDI, J.

N.J.S.A. 25:2-1 generally exempts property held in an individual retirement account ("IRA") from attachment by creditors. Although providing a safe harbor for retirement assets, N.J.S.A. 25:2-1(b)(1) specifically states that assets fraudulently conveyed in violation of the Uniform Fraudulent Transfer Act are not immune from attachment. The question raised...

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