FINDINGS OF FACT AND CONCLUSIONS OF LAW ON TRUSTEE'S OBJECTION TO DEBTORS' CLAIMED EXEMPTIONS
JAMES F. QUEENAN, Jr., Chief Judge.
Stanley and Vickie Chiz (the "Debtors") seek under 11 U.S.C. § 522(d)(10)(E) to exempt from their bankruptcy estate their interest in an individual retirement account ("IRA") having a balance of about $17,000.
Section 522(d) provides that "[t]he following property may be exempted under subsection (b)(1) of this section...
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