( November 8, 2024, 4:03 PM EST) -- PHILADELPHIA — A Third Circuit U.S. Court of Appeals panel ruling has been vacated in favor of an amended opinion that swapped out the penultimate paragraph; the change did not affect the panel’s affirmation that creditors in a Chapter 7 bankruptcy case cannot collect from two retirement plans governed by the Employee Retirement Income Security Act because a U.S. Bankruptcy Code exclusion applies “even if they were operated in violation of” the Internal Revenue Code (IRC) and that statute....