Question:
A deceased's account in a money-purchase pension plan is transferred to the IRA of the surviving spouse. Is there any special creditor protection afforded these assets that may be an exception from the lack of creditor protection generally afforded IRA's?
Is there any difference if the only assets in the spouse's IRA are those incident to this transfer?

Thanks for any help!!

The exemption is based on state law.
Michigan protects all IRA's including ROTH.
I thought I read somewhere that the US Bankruptcy law was changed this year to include IRA's, but can't find confirmation.