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IN RE GARDNER

Bankruptcy Nos. 89-9833-8P7, 90-0249-8P7 and 90-0502-8P7.

118 B.R. 860 (1990)

In re Robert GARDNER and Barbara Gardner, Debtor. In re Berl Leon PARRISH, Debtor. In re Dallas Wayne PALMER, Debtor.

United States Bankruptcy Court, M.D. Florida, Tampa Division.

August 3, 1990.

Attorney(s) appearing for the Case

Dennis J. LeVine, Tampa, Fla., for debtors.

Charles A. Medearis, Trustee.

Lynne L. England, Tampa, Fla., Asst. U.S. Trustee.

M. Jay Lancer, Sarasota, Fla., for debtor.

V. John Brook, Jr., St. Petersburg, Fla., Trustee.

Norman Davidson, Tampa, Fla., for Trustee.

John L. Atti, Seminole, Fla., for debtor.

Gordon L. Kiester, Tampa, Fla., Trustee.

Tari Peterson, Tampa, Fla., for trustee.

ORDER ON OBJECTIONS TO CLAIMS OF EXEMPTIONS

ALEXANDER L. PASKAY, Chief Judge.

THESE are Chapter 7 liquidation cases, and the matters under consideration are Objections filed by the Trustees in each of the above captioned cases to the Debtors' claims that funds held in their respective ERISA qualified retirement plans are exempt from administration of the bankruptcy estate pursuant to Fla.Stat. § 222.21(2)(a), 11 U.S.C. § 522(b)(2)(A), and...

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