DECISION ON PREEMPTION OF ERISA QUALIFIED PENSION PLANS
DOROTHY EISENBERG, Bankruptcy Judge.
Before the court is an objection by the Trustee, to the Debtor's claimed exemption to funds held in a rollover Individual Retirement Account ("IRA"), which arose from the distribution of Debtor's employer's ERISA qualified pension plan. The Debtor claims the exemption under Section 5205(c)(1) and (2) of the Civil Practice...
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