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IN RE MATA

Bankruptcy No. 89 B 14792 E.

115 B.R. 288 (1990)

In re Raul R. MATA and Gloria M. Mata, Debtors.

United States Bankruptcy Court, D. Colorado.

June 14, 1990.

Attorney(s) appearing for the Case

Rex T. Johnson, Colorado Springs, Colo., for debtors.

Paul T. Gefreh, P.C., Colorado Springs, Colo., interim trustee.

OPINION AND ORDER ON CLAIM OF EXEMPTION

CHARLES E. MATHESON, Chief Judge.

This bankruptcy case was filed on November 1, 1989. At the time that the case was filed the Debtors had on deposit in their Individual Retirement Account ("IRA") the sum of $1,402.68. These funds had been deposited in the IRA shortly before the filing of bankruptcy as a result of a "rollover" from a pension plan that had been terminated. The Debtors claim that these funds are exempt...

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