Mc MULLEN v. HAYCOCK

Filed 2/13/07

CERTIFIED FOR PUBLICATION

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA

SECOND APPELLATE DISTRICT

DIVISION FOUR

            APPEAL from an order of the Superior Court of Los  Angeles County, Gerald Rosenberg, Judge.  Reversed and remanded.

            Don H. Haycock, in pro. per., for Defendant and Appellant.

            Timothy G. Dallinger for Plaintiff and Respondent.

            Under California law, assets held in private retirement plans are fully exempt from execution, both before and after distribution to the judgment debtor.  (Code Civ. Proc., §  704.115, subds. (b), (d).)[1]  Individual retirement accounts (IRA's), however, are exempt only to the extent â€