In re Willis, 424 Fed. Appx. 880 (11th Cir. 2011), aff'g., 2010 U.S. Dist. LEXIS 44773 (S.D. Fla. 2010), aff'g., 411 B.R. 783 (Bankr. S.D. Fla. 2009)

(debtor's three IRAs not exempt from bankruptcy estate and are reachable by creditors; debtor had previously (and many years in the past) engaged in prohibited transactions with the IRAs related to borrowing from the IRA and improper distributions and contributions).