Sections 401, 403, 408, 408A, 414, 457 and 501(a) of the Internal Revenue Code exempt retirement funds from the claims of creditors. This is also true for money that is rolled from a pension to an IRA. The protection of funds in both regular and Roth IRA’s is limited to $1 million, but this amount can be increased, at the discretion of the bankruptcy court. Finally, the repayment of a 401(k) loan is now seen as an acceptable deduction from income, for the purposes of the “means test” as well as the determination of the debtor’s disposable income.