Angela: Ken/Pegasus and Andy Z each make important points that I want to expand upon.
Definitely look at state law; it will tell you whether an IRA (or any other form of retirement acct) can be held exempt from execution to pay a state court judgment.
You will also, however, need to look at activity in the acct.
Many states have provisions that exempt an IRA, but do not exempt excess contributions. If your customer made excess constributions [deposited more $ into the acct than can be tax deferred each year], although the acct may be exempt, the entire balance may not.
Because you have potentially 2 issues to be concerned with (is the acct exempt? if so, is all the $ in the acct exempt?), the best course of action may be to freeze the acct and report to the Court that the acct may be subject to an exemption. In that way, you can let the Court decide whether all or a portion of the acct is exempt. If your customer complains, his/her proper redress is to go to Court and convince the Court that the exemption applies. I think this is one for your lawyers.
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