Unlike the traditional IRA found exempt in Mehra, the Roth IRA was not created by I.R.C. 408. 12 Plainly, the Roth IRA is not exempt in Missouri. Governor Carnahan vetoed House Bill No. 1744. Any Missouri attorney who counsels clients with a high liability exposure may wish to also consider in the equation that when all the numbers are finally crunched and spreadsheets presented, the Roth IRA is not now exempt from claims of creditors or bankruptcy trustees. Perhaps the next Missouri General Assembly will try again to amend 513.430 to include the Roth IRA, and perhaps the governor will sign the bill.
Emphasis is author's.
11 Mehra , supra at 398. He has a general civil practice which includes commercial and bankruptcy litigation.