The cases reviewed here are from the 9th Circuit. And are only a brief summary of the issues and rulings in each case. This is not a substitute and should not be relied upon for legal research purposes.
Repayment of 401(k) loan not deductible in Chapter 13 disposable income test:
In re: Egebjerg May 29, 2009
This case states that contributions to voluntary retirement plans are not necessary expenses, Therefore the repayment of a loan to a voluntary retirement plan is likewise not a necessary expense. The court went on to state that repayments of 401(k) loans are not payments on a secured debt and should be counted as disposable income on a Chapter 13 Form B-22C.
