IN RE ROGERS

Bankruptcy No. 82-00032.

24 B.R. 181 (1982)

In re Jerry B. ROGERS, Anda M. Rogers, Debtors.

United States Bankruptcy Court, D. Arizona.

November 3, 1982.


Attorney(s) appearing for the Case

Patricia A. Ihnat, Tucson, Ariz., for Lee.

David D. West, Tucson, Ariz., for debtors.


MEMORANDUM OPINION

WILLIAM A. SCANLAND, Bankruptcy Judge.

The Debtors claimed an exemption of some $44,535.72, 70 per cent of which had become vested, of a profit sharing plan and trust agreement created by his employer, The Tucson Clinic, P.C. The plan was effective January 1, 1978. An unsecured creditor, Lester W. Lee, filed an objection to this claim of exemption.

The Employee Retirement Income Security Act (hereinafter referred to as ERISA) plan...

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