DECISION RE MOTION TO DISMISS AND TRUSTEE'S MOTION FOR SUMMARY JUDGMENT
S. MARTIN TEEL, Jr., Bankruptcy Judge.
The plaintiff, the trustee in the debtor's Chapter 7 case, seeks turnover of the debtor's retirement fund. The court concludes that property immune from the reach of creditors under the anti-alienation provisions of ERISA, 29 U.S.C. § 1056(d)(1), is not property of the estate under 11 U.S.C. § 541(c)(2). In re Moore,
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