MEMORANDUM OPINION, FINDINGS OF FACT, AND CONCLUSIONS OF LAW
PROCEDURAL POSTURE
THOMAS S. UTSCHIG, Bankruptcy Judge.
This matter comes before the Court on the trustee's objection to the Debtor's amended claim for an exemption of an Individual Retirement Account (IRA) under WIS.STAT. 815.18(31). The Court has jurisdiction to decide this case under 28 U.S.C. § 157(b)(2)(B). James D. Sweet and William J. Rameker of Murphy & Desmond, S.C....
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