Memorandum of Decision on Trustee's Objection to Claim of Exemption
CAROL J. KENNER, Bankruptcy Judge.
Debtor William Alan DeVoe ("the Debtor") has claimed as exempt assets his interest in an employer-sponsored retirement plan, valued at $67,229.78, and his interest in a 401(K) plan, valued at $4,900.00. He argues that both are exempt under Massachusetts law, G.L. c. 235, § 34A. The Chapter 7 Trustee, Henry C. Ellis, has objected to the claim...
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