By Robert L. Moshman, Esq. It is not often that the Supreme Court provides a clear rule on any aspect of financial planning (or even graces our niche with a passing reference), so these occasions call for special attention. On June 12, 2014, the Supreme Court’s decision in Clark v. Rameker clarified that an inherited IRA is not a protected retirement fund for bankruptcy purposes. Here, we analyze the decision and its impact on planning issues and review the applicable rules and caveats that apply to inherited IRAs. Note: The following discussion of IRAs is about traditional tax-deferred IRAs only…