MATTER OF MARTINSON

Bankruptcy No. MM7-85-01250.

57 B.R. 560 (1986)

In the Matter of Donald William MARTINSON, Carol Joan Martinson, Debtors.

United States Bankruptcy Court, W.D. Wisconsin.

January 27, 1986.


Attorney(s) appearing for the Case

Virginia M. Bartelt, Stafford, Rosenbaum, Rieser & Hansen, Madison, Wis., for debtors.

Jerry J. Armstrong, Madison, Wis., trustee.


MEMORANDUM DECISION AND ORDER

ROBERT D. MARTIN, Bankruptcy Judge.

Donald William Martinson and Carol Joan Martinson ("Martinsons") filed for relief under chapter 7 of the Bankruptcy Code on June 24, 1985. The Martinsons elected exemptions under Wisconsin law. Mr. Martinson claimed a retirement account, the Emjay Master Profit and Retirement Plan ("the plan"), as exempt under section 815.18(31) of the Wisconsin Statutes. The plan was established by Martinson...

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