In re Willis, No. 07-11010-BKC-PGH, 2009 Bankr. LEXIS 2160 (Bankr. S.D. Fla. Aug. 6, 2009)

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