The rest of the money will be used to help fund youth and club golf programmes which are being developed around the new Aberdeen Asset Management Scottish Open tournament schedule.
"Mr Takenaka appears to have recovered lost ground, as the schedule sets the stage for stricter self-inspections and loan asset inspections, " a report by Mitsubishi Securities said.
Then, after the Bankruptcy Trustee started chasing his IRA account, Marciano amended his schedule to list just the IRA account, and as an exempt asset.