Page "Employee Retirement Income Security Act" Paragraph 57

Now, most pension plans have the same protection as an ERISA anti-alienation clause giving these pensions the same protection as a spendthrift trust.

The only remaining unprotected areas are the SIMPLE IRA and the SEP IRA.

The SEP IRA is functionally similar to a self-settle trust, and a sound policy reason would exist to not shield SEP IRAs, but many financial planners argue that a rollover ( or direct transfer ) from a SEP IRA to a rollover IRA would give those funds protected status, too.