Jeffrey Branit inherited an individual retirement account from his mother. Trying to shield the IRA from collection proceedings after ex-wife Georgia Xenakis Branit won judgments against him for $108,470 — his share of their daughter’s college tuition and expenses, plus $112,000 for Georgia’s legal fees — Jeffrey invoked the exemption granted by Section 12-1006 of the Illinois Code of Civil Procedure for retirement plans.Section 12-1006 says “a retirement plan is exempt from judgment …