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IN RE REED

No. 90-15874.

951 F.2d 1046 (1991)

In re Eldon S. REED, Debtor. Eldon S. REED, Appellant, v. Victoria C. DRUMMOND, Appellee.

United States Court of Appeals, Ninth Circuit.

Decided December 11, 1991.

Attorney(s) appearing for the Case

Timothy Berg, Cathy L. Reece, Gary H. Ashby, Fennemore Craig, Phoenix, Ariz., for appellant.

Charles W. Lowe, Alisa C. Lacey, Davis & Lowe, Phoenix, Ariz., for appellee.

Before D.W. NELSON, HALL and FERNANDEZ, Circuit Judges.

D.W. NELSON, Circuit Judge:

Chapter 7 debtor Eldon S. Reed seeks to exclude his ERISA qualified pension plan from his bankruptcy estate. Reed appeals the district court's decision affirming the bankruptcy court's ruling that his bankruptcy estate includes his pension plan.

FACTUAL AND PROCEDURAL BACKGROUND

Debtor Reed, a physician and the sole shareholder of Affiliated Anesthesiologists, Ltd., is trustee and sole beneficiary of its pension...

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