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IN RE MARTIN

Bankruptcy Nos. 89B-05149, 89B-05263, 89B-06063.

115 B.R. 311 (1990)

In re John Rogers MARTIN, Debtor. In re Henry A. VERWER and Kathleen M. Verwer, d/b/a H & K Paints, Debtors. In re David M. FULLMER and Linda L. Fullmer, Debtors.

United States Bankruptcy Court, D. Utah, C.D.

June 19, 1990.

Attorney(s) appearing for the Case

Paul James Toscano, of Prince, Yeates & Geldzahler, Salt Lake City, Utah, for Trustee of Estate of John Rogers Martin.

Ronald G. Schiess, and Matthew M.F. Hilton, Brown, Smith & Hanna, Salt Lake City, Utah, Special Counsel, with him on the brief for John Rogers Martin, debtor.

Duane H. Gillman, and Janet A. Goldstein, of McDowell & Gillman, P.C., Salt Lake City, Utah, for Trustee of Estate of Henry A. Verwer and Kathleen M. Verwer.

J. Kevin Bird, of Bird & Fugal, Provo, Utah, for Henry A. Verwer and Kathleen M. Verwer, debtors.

Stephen W. Rupp, and Mona Lyman, of McKay, Burton & Thurman, Salt Lake City, Utah, for Trustee of Estate of David M. Fullmer and Linda L. Fullmer.

Robert G. Norton, of Moore, McDonough & Norton, Salt Lake City, Utah, for David M. Fullmer and Linda L. Fullmer, debtors. Matthew M.F. Hilton, St. George, Utah, Special Counsel.

MEMORANDUM DECISION AND ORDER

JUDITH A. BOULDEN, Bankruptcy Judge.

These three chapter 7 cases give this court the opportunity to address an issue vigorously litigated in bankruptcy courts nationwide. The dispute is whether the debtors' claimed exemptions in funds held in Employee Retirement Income Security Act of 1974 (ERISA)1 qualified retirement plans can withstand objections filed by the chapter 7 trustees pursuant to 11...

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