MEMORANDUM OPINION
JAMES E. YACOS, Bankruptcy Judge, sitting by designation.
The question before the court is the trustee's objection to the debtor's claim of exemption under Iowa Code § 627.6(9)(e) of his "Keogh Plan" retirement rights valued at $36,000.00. More precisely, the debtor has scheduled as an asset under schedule B-2(v) his Keogh Plan as "Equitable Or Future Interest, Life Estates And Rights Or Powers Exercisable Before The Benefit Of The...
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