MEMORANDUM OPINION AND ORDER
ROLAND J. BRUMBAUGH, Bankruptcy Judge.
THIS MATTER comes before this Court upon the Trustee's Objection to Claimed Exemptions. The Debtors have claimed as exempt property the avails of their life insurance policies and their Individual Retirement Account ("IRA"). Since the life insurance policies are the subject of a separate adversary action, only the exemption of the IRA will be addressed here.
Exemptions of IRA's under...
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