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IN RE FICHTER

Bankruptcy No. 83-00091.

45 B.R. 534 (1984)

In re Gary John FICHTER, dba Evergreen Landscape Services, Mary Alice Fichter, Debtors.

United States Bankruptcy Court, N.D. Ohio, W.D.

November 28, 1984.

Attorney(s) appearing for the Case

Thomas R. Michalski, Toledo, Ohio, Trustee.

George E. Ferstle, James M. Perlman, Toledo, Ohio, for debtors.

OPINION AND ORDER

WALTER J. KRASNIEWSKI, Bankruptcy Judge.

This matter is before the court on trustee's objection to exemption of debtors' I.R.A. annuity plan and debtors' memorandum in support of the exemption.

The debtors contend that their individual retirement plan is exempt under O.R.C. § 2329.66(A)(6)(b) which exempts life or endowment insurance or annuities upon the life of any person pursuant...

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