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BAPCPA

   Also found in: Wikipedia 0.02 sec.
AcronymDefinition
BAPCPABankruptcy Abuse Prevention and Consumer Protection Act of 2005


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17, 2005, BAPCPA has changed the landscape of bankruptcy filings for tax professionals.
For commercial real estate owners, BAPCPA brought greater protections when dealing with bankrupt tenants.
Although traditional IRAs and Roth IRAs are granted limited protection under BAPCPA (generally not to exceed $1,000,000), qualified plans and certain other retirement arrangements such as 403(b) arrangements and 457 plans are granted unlimited protection under the act.
 
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