BASIL H. COUTRAKON, Bankruptcy Judge.
Gentlemen:
This matter arises on the Petition of the Trustee to Require Debtor to Elect Exemptions and Turn Over Surplus. The dispute that the Court has been asked to resolve concerns whether or not all of the debtor's Individual Retirement Account (IRA), approximately $4,580.00, may be claimed as exempt under Ill.Rev.Stat.1983, ch. 110, par. 12-1001(g)(5).
The Illinois legislature, after "opting out" of the list...
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