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IN RE SWITZER

Bankruptcy No. SA 91-40105 JW.

146 B.R. 1 (1992)

In re Richard G. SWITZER and Betsy R. Switzer, Debtors.

United States Bankruptcy Court, C.D. California.

September 10, 1992.

Attorney(s) appearing for the Case

William C. Starrett, II, Neben & Starrett, Newport Beach, Cal., for Charles W. Daff, Chapter 7 Trustee.

Stuart I. Koenig, Dennis, Shafer, Fennelly & Creim, Los Angeles, Cal., for Lea Industries and Design Horizon, Joint Parties To Chapter 7 Trustee's Objection.

Michael J. Bartlett, Mission Viejo, Cal., for debtors.

MEMORANDUM OF DECISION

JOHN J. WILSON, Bankruptcy Judge.

The Chapter 7 Trustee (the "Trustee") objects to Richard G. and Betsy R. Switzer's (the "Debtors") claim that certain cash assets in retirement plans are exempt from creditor claims. Debtors contend that three accounts at Fidelity Investments ("Fidelity") and a fourth account at Merrill Lynch are pension plans that may be excluded from the bankruptcy estate under 11 U.S.C. § 541(c)(2). In the...

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