John R. Patterson, Trustee v. Joseph B. Shumate, JR. (504 U.S. 753)

U.S. Supreme Court · decided June 15, 1992 · Supreme Court Database (Spaeth)

Citation
504 U.S. 753 · 112 S. Ct. 2242
Decided
June 15, 1992
Term
October Term 1991
Vote
9–0
Majority author
Justice Blackmun
Issue area
Economic Activity
Disposition
Affirmed
Outcome
Petitioning party lost
Ideological direction
Liberal

Opinion excerpt

Justice Blackmun delivered the opinion of the Court. The Bankruptcy Code excludes from the bankruptcy estate property of the debtor that is subject to a restriction on transfer enforceable under “applicable nonbankruptcy law.” 11 U. S. C. § 541(c)(2). We must decide in this case whether an antialienation provision contained in an ERISA-qualified pension plan constitutes a restriction on transfer enforceable under “applicable nonbankruptcy law,” and whether, accordingly, a debtor may exclude his interest in such a plan from the property of the bankruptcy estate. HH Respondent Joseph B. Shumate, Jr., was employed for over 30 years by Coleman Furniture Corporation, where he ultimately attained the position of president and chairman of the board of directors. Shumate and approximately 400 other employees were participants in the Coleman Furniture Corporation Pension Plan (Plan). The Plan satisfied all applicable requirements of the Employee Retirement Income Security Act of 1974 (ERISA) and qualified for favorable tax treatment under the Internal Revenue Code. In particular, Article 16.1 of the Plan contained the antialienation provision required for qualification under § 206(d)(1) of ERISA, 29 U. S. C. § 1056(d)(1) (“Each pension plan shall provide that benefits provided under the plan may not be assigned or alienated”). App. 342. Shumate’s interest in the Plan was valued at…

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