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IN RE SIEGEL

Civ. Nos. 89-441 PHX EHC, 89-654 PHX EHC, Bankruptcy Nos. B-87-6194 PHX RGM, B-87-6193 PHX RGM, Adv. Nos. 88-59, 88-357, 87-6193 and 88-44, BAP No. AZ-89-1058, AZ-89-1141.

105 B.R. 556 (1989)

In re Berton SIEGEL, D.O., Debtor. Berton SIEGEL, D.O., Defendant-Appellant, v. Stanley SWAINE, Trustee; and Lowell E. Rothschild, Trustee of Health Care Providers of Arizona, Inc., Plaintiffs-Appellees. In re Neil R. HIRSCH, Debtor. Neil R. HIRSCH, Appellant, v. Jack G. PENICK, Trustee; and Lowell E. Rothschild, Trustee of Health Care Providers of Arizona, Inc., Appellees.

United States District Court, D. Arizona.

August 29, 1989.

Attorney(s) appearing for the Case

Carolyn J. Johnsen, Phoenix, Ariz., for appellant Siegel.

Kim Hutchinson, Phoenix, Ariz., for appellant Hirsch.

Michael W. Carmel, Phoenix, Ariz., for Siegel Trustee Stanley Swaine.

Anthony Jones, Phoenix, Ariz., for Trustee Jack Penick (Hirsch).

Richard Burnham, Mary Fylstra, Cameron Artigue, Gammage & Burnham, Phoenix, Ariz., for Lowell E. Rothschild, Trustee for Health Care Providers of Arizona, Inc.

ORDER

CARROLL, District Judge.

These consolidated appeals involve the issue of whether debtors may claim an exemption from the bankruptcy estate for their interests in qualified employee benefit plans pursuant to 11 U.S.C. § 522(b) and Arizona Revised Statutes § 33-1126(B). Appellants/Debtors Siegel and Hirsch (appellants or debtors) appeal from orders of the bankruptcy court in their respective Chapter 11 proceedings entering partial summary judgment...

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