(inherited IRA, unlike traditional IRA, is not an exempt asset in bankruptcy because account funds not “retirement funds” in hands of person who inherits the funds and because funds not exempt from tax under I.R.C. Sec. 408; likely that inherited plan assets would be treated likewise and court’s opinion follows Robertson v. Deeb and RBC Wealth Management, 16 So. 3d 936 (Fla. Ct. App. 2009)(state law exemption for IRA account funds inapplicable to inherited IRAs), but is contrary to In re Nessa, No. BKY 09-60081, 2010 Bankr. LEXIS 40 (Bankr. D. Min. Jan. 11, 2010)(inherited IRA protected from debtor’s creditors under federal exempt property scheme) – Note: the easy way to avoid the uncertainty surrounding the differing outcomes on this issue is to name a trust as beneficiary of the proceeds with spendthrift language limiting the owner’s power over the trust assets).