MEMORANDUM
JOHN C. MINAHAN, Jr., Bankruptcy Judge.
Before the court is the Debtor's Objection to Motion to Allow Claims of the IRS and the Nebraska Department of Revenue; the Resistance by the IRS; and the Objection to Plan by the IRS. The dispute centers on whether debtor's retirement annuity, which is not Erisa-qualified, is property of the bankruptcy estate. I conclude that the annuity is not property of the estate under § 541(c)(2). The objection...
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