OPINION AND ORDER
LAWRENCE OLLASON, Bankruptcy Judge.
The captioned case came before the court pursuant to the Trustee's motion for turnover of funds and objection to exemption of Individual Retirement Accounts ("IRAs") and an Arizona State Pension listed in the debtors' schedules. Debtors claim that their IRAs, totalling $35,005, and their pension, in the amount of $12,000, are exempt under A.R.S. sections 33-1126 and 1121, respectively. There are no material...
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