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IN RE HEISEY

Bankruptcy No. 86-03024.

88 B.R. 47 (1988)

In Re Daniel J. HEISEY, Debtor.

United States Bankruptcy Court, D. New Jersey.

May 5, 1988.

Attorney(s) appearing for the Case

Katherine A. Suplee, Union, N.J., for trustee.

Harris, Dickson, Buermann, Camp, Ashenfelter & Boyd by John A. Boyd, Upper Montclair, N.J., for debtor.

OPINION

DANIEL J. MOORE, Bankruptcy Judge.

The Court considers the Trustee's motion for an order directing the debtor to turnover funds held by the debtor in two Individual Retirement Accounts. This motion presents two issues for the Court to determine. The first issue is whether these Individual Retirement Accounts constitute property of the estate under 11 U.S.C. § 541(a) or excluded by 11 U.S.C. § 541(c)(2). Upon a finding by this Court that...

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