On March 24, 2014, the Supreme Court heard oral argument in Clark v. Rameker. The question in this case is whether an individual retirement account that a debtor has inherited is exempt from the debtor's bankruptcy estate under Section 522 of the Bankruptcy Code, which exempts "retirement funds to the extent that those funds are in a fund or account that is exempt from taxation" under certain provisions of the Internal Revenue Code. -- To discuss the case, we have Jennifer Spreng, an associate professor of law at the Arizona Summit Law School.