Business debt

My Dallas, TX client has a business debt (personally guaranteed) HE NEEDS TO DISCHARGE WITH A CHAPTER 7 BANKRUPTCY. Problem is: he and his wife have $82,000 in a savings account. If they file a bankruptcy jointly, can they deplete some of the savings down to about $58,000 by contributing to each one’s respective IRA accounts- They didn’t contribute to their IRA s last year nor this year. The total amount they qualify to contribute is $6000 each for last year and this year. This will total $24,000.

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