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IN RE DIAZ

Bankruptcy No. 84-00547-NN.

50 B.R. 22 (1985)

In re Fernando Gregorio DIAZ, Debtor. Erwin B. NACHMAN, Trustee, Objector, v. Fernando Gregorio DIAZ, Debtor.

United States Bankruptcy Court, E.D. Virginia, Newport News Division.

June 18, 1985.

Attorney(s) appearing for the Case

Richard W. Hudgins, Newport News, Va., for debtor.

Erwin B. Nachman, of Frank, Poinsett, Nachman & Frank, Newport News, Va., trustee.

MEMORANDUM OPINION AND ORDER

HAL J. BONNEY, Jr., Bankruptcy Judge.

This debtor, Fernando Gregorio Diaz, has two Keogh retirement plans for self-employed individuals, one each with American Birthright Trust (Massachusetts) and Bond Fund of America, Inc. (California) which he claims exempt by virtue of the Bankruptcy Code, 26 U.S.C. § 401(a) and 29 U.S.C. § 1056(a).

The Trustee, Erwin B. Nachman, objects to the exemptions and claims the res...

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