SEP-IRAs and Roth IRAs don’t necessarily have the same state statutory protection as do regular IRAs. Here’s why. The newer Roth plans came about after the states enacted legislation to protect regular IRAs. So under some state laws, Roths or SEPs are not specifically referred to in the state exemption statutes. But most states have since amended their laws to also protect Roths and SEPs. If you have a Roth or SEP IRA, this is one question to investigate. Don’t simply assume it’s shielded to the extent IRAs are sheltered.