MO HB447

Amends section 513.430, RSMo to include health savings plans and inherited retirement accounts in property exempt from attachment and execution.

Extends exemption protection to interests in retirement plans arising through inheritance, designation, appointment, or other means, clarifying that inherited accounts receive the same protection as directly-owned accounts.

Maintains existing exemptions for qualified retirement plans under Internal Revenue Code sections 401(a), 403(a), 403(b), 408, 408A, and 409, while preserving qualified domestic relations order provisions for alternate payees.

Continues to allow claims against exempted retirement plan funds in cases of fraudulent transfers made within three years of bankruptcy proceedings, with recovered fraudulent funds deducted from the exemption.

Preserves exceptions allowing child support and maintenance claims against Roth IRA (section 408A) accounts notwithstanding the general exemption protections.