MEMORANDUM
CLIVE W. BARE, Bankruptcy Judge.
At issue in this case is whether the debtor may claim as exempt under either the Tennessee exemption statute, T.C.A. § 26-2-111(1)(D), or the Federal exemption statute, 11 U.S.C. § 522(d)(10)(E), funds held in a Keogh plan.
I
On September 1, 1981, the debtor, Richard Dale Clark, filed a voluntary petition in bankruptcy under Chapter 7 of the Bankruptcy Code, 11 U.S.C. § 301. Pursuant...
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