DECISION REGARDING DEBTOR'S CLAIM OF EXEMPTION OF ALLEGED RETIREMENT FUNDS
WILLIAM C. HILLMAN, Bankruptcy Judge.
The debtor claimed as exempt approximately $220,000 in funds being held in accounts in Bank of Boston in the name of "Edward J. Toone By David G. Toone Power of Attorney. . . ." The exemption is claimed pursuant to Mass.G.L. c. 235, § 34A, and 29 U.S.C. § 1056(d). The Federal Deposit Insurance Corporation ("FDIC"), an unsecured creditor...
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