OPINION
DAVID A. SCHOLL, Bankruptcy Judge.
A. INTRODUCTION
We are called upon in the present case to determine if the Debtor's Individual Retirement Accounts (hereinafter referred to as "IRAs") constitute property of the estate or whether they are excluded therefrom by operation of 11 U.S.C. § 541(c)(2). For the reasons discussed herein, we conclude that the exclusionary provisions of § 541(c)(2) are limited to restraints on transfer that...
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