IRA Protection by State

The table below outlines whether IRAs and Roth IRAs are protected in each state and any special statutory conditions.

State	Statute	IRA Exempt	Roth IRA Exempt	Special Provisions
Alabama	Ala. Code §19-3B-508	Yes	Yes	No additional restrictions.
Alaska	Alaska Stat. §09.38.017	Yes	Yes	Contributions within 120 days before bankruptcy are not exempt.
Arizona	Ariz. Rev. Stat. §33-1126(B)	Yes	Yes	QDRO claims not exempt; contributions within 120 days before bankruptcy are not exempt.
Arkansas	Ark. Code §16-66-220	Yes	Yes	A bankruptcy court ruled the exemption unconstitutional for contract claims.
California	Cal. Code of Civ. Proc. §704.115	Partly	No	Only exempt to the extent necessary for retirement support.
Colorado	Colo. Rev. Stat. §13-54-102	Yes	Yes	Subject to child support and felonious killing claims.
Connecticut	Conn. Gen. Stat. §52-321a	Yes	Yes	No restrictions.
Delaware	Del. Code Ann. tit. 10, §4915	Yes	Yes	Not exempt from domestic relations claims.
Florida	Fla. Stat. §222.21	Yes	Yes	Inherited IRAs protected; subject to QDRO and elective share claims.
Georgia	Ga. Code §44-13-100	Yes	No	Exempt only to the extent necessary for debtor support.
Hawaii	Haw. Rev. Stat. §651-124	Yes	Yes	Contributions within 3 years before bankruptcy are not exempt.
Idaho	Idaho Code §55-1011	Yes	Yes	Applies only to claims from negligence or wrongful acts.
Illinois	735 Ill. Comp. Stat. 5/12-1006	Yes	Yes	No restrictions.
Indiana	Ind. Code §34-55-10-2(6)	Yes	Yes	No restrictions.
Iowa	Iowa Code §627.6(8)	Yes	Yes	No restrictions.
Kansas	Kan. Stat. §60-2308	Yes	Yes	No restrictions.
Kentucky	Ky. Rev. Stat. §427.150(2)(f)	Yes	Yes	Exempt unless contributed within 120 days of bankruptcy or subject to child support claims.
Louisiana	La. Rev. Stat. §§20-33(1), 13-3881(D)	Yes	Yes	Contributions made within 1 year of bankruptcy are not exempt.
Maine	Me. Rev. Stat. tit. 14, §4422(13)(F)	Partly	No	Exempt only up to $15,000 or as necessary for debtor support.
Maryland	Md. Code Cts. & Jud. Proc. §11-504(h)	Yes	Yes	Exempt from all claims except health department debts.
Massachusetts	Mass. Gen. Laws ch. 235, §34A	Yes	Yes	Not exempt from divorce, child support, or crime-related restitution.
Michigan	Mich. Comp. Laws §600.6023(j)	Yes	Yes	Not exempt for contributions within 120 days of bankruptcy or family court orders.
Minnesota	Minn. Stat. §550.37(24)	Yes	Yes	Exempt up to $69,000, with additional protection if necessary for debtor support.
Mississippi	Miss. Code §85-3-1	Yes	No	No additional restrictions.
Missouri	Mo. Rev. Stat. §513.430.1	Yes	Yes	No exemption for fraudulent transfers made within 3 years of bankruptcy.
Montana	Mont. Code §31-2-106(3)	Yes	Yes	Contributions exceeding 15% of gross income within a year of bankruptcy are not exempt.
Nebraska	Neb. Rev. Stat. §25-1563.01	Partly	No	Exempt only if necessary for debtor support.
Nevada	Nev. Rev. Stat. §21.090(1)(r)	Yes	Yes	Exempt up to $500,000 per account.
New Hampshire	N.H. Rev. Stat. §511:2	Yes	Yes	Applies only to debts incurred after 1999.
New Jersey	N.J. Stat. §25:2-1(b)	Yes	Yes	No restrictions.
New Mexico	N.M. Stat. §§42-10-1, -2	Yes	Yes	Fully protected from creditors.
New York	N.Y. C.P.L.R. 5205(c)	Yes	Yes	Contributions within 90 days before judgment are not exempt.
North Carolina	N.C. Gen. Stat. §1C-1601(a)(9)	Yes	Yes	Specific protection for inherited IRAs.
North Dakota	N.D. Cent. Code §28-22-03.1(7)	Yes	Yes	Exempt up to $100,000 per account, with $200,000 total cap.
Ohio	Ohio Rev. Code §2329.66(A)(10)	Yes	Yes	SEPs and SIMPLE IRAs are not exempt.
Oklahoma	Okla. Stat. tit. 31, §1(A)(20)	Yes	Yes	No restrictions.
Oregon	Or. Rev. Stat. §18.358	Yes	Yes	No restrictions.
Pennsylvania	42 Pa. Cons. Stat. §8124(b)(1)(ix)	Yes	Yes	Contributions within 1 year of bankruptcy exceeding $15,000 are not exempt.
Rhode Island	R.I. Gen. Laws §9-26-4(11)	Yes	Yes	Not exempt from divorce or child support orders.
South Carolina	S.C. Code §15-41-30	Yes	Yes	Specific protection for inherited IRAs.
South Dakota	S.D. Codified Laws 43-45-16	Yes	Yes	Exempt up to $1 million.
Tennessee	Tenn. Code §26-2-105	Yes	Yes	Not exempt from QDROs.
Texas	Tex. Prop. Code §42.0021	Yes	Yes	Specific protection for inherited IRAs.
Utah	Utah Code §78-23-5(1)(a)(xiv)	Yes	Yes	Contributions within 1 year before bankruptcy are not exempt.
Vermont	Vt. Stat. tit. 12, §2740(16)	Yes	Yes	Non-deductible traditional IRA contributions are not exempt.
Virginia	Va. Code §34-34	Yes	Yes	Exempt except for child/spousal support.
Washington	Wash. Rev. Code §6.15.020	Yes	Yes	No restrictions.
West Virginia	W.Va. Code §38-10-4	Yes	No	No additional restrictions.
Wisconsin	Wis. Stat. §815.18(3)(j)	Yes	Yes	Not exempt from family court orders.
Wyoming	Wyo. Stat. §1-20-110	Partly	Partly	Exempt only for solvent contributions.

Key Takeaways

1. Full IRA Protection: Most states provide full creditor protection for IRAs and Roth IRAs.
2. Partial Protection: Some states limit protection based on financial necessity or contribution timing.
3. State-Specific Exceptions:
   • Some states exclude protection for inherited IRAs.
   • Recent contributions (typically within 90-365 days before bankruptcy) may not be protected.
   • Family obligations like child support and alimony can override IRA exemptions in certain states.