MEMORANDUM DECISION
JOHN J. HARGROVE, Bankruptcy Judge.
Robert Gerard Vigghiany, a self-employed electrical contractor, ("debtor") scheduled his individual retirement account ("IRA") as exempt from property of the estate pursuant to California Code of Civil Procedure ("C.C.P.") § 704.115. The Chapter 7 trustee filed an objection to the claim exemption, contending that since the debtor has unlimited capacity to reach IRA funds, the IRA corpus is not...
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