EMPLOYEE RETIREMENT INCOME SECURITY ACT (1974)
These are the regulations which control how your retirement plan is administered. But be aware that an IRA is NOT protected from collections from court judgments (as I found out when mine was cleaned out.) So for maximum protection, be sure your plan is sponsored by your employer, even your own company. As O.J. found out and is now able to maintain a happy life on the golf course. Speak to your accountant.
ERISA Facts and LINKS