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IN RE MEEHAN

Bankruptcy No. 93-10463.

162 B.R. 367 (1993)

In re Virginia Ann MEEHAN, Debtor. A. Stephenson WALLACE, Chapter 7 Trustee, v. Virginia Ann MEEHAN.

United States Bankruptcy Court, S.D. Georgia, Augusta Division.

December 27, 1993.

Attorney(s) appearing for the Case

Jay M. Sawilowsky, Augusta, GA, for debtor.

A. Stephenson Wallace, Augusta, GA, for trustee.

ORDER

JOHN S. DALIS, Bankruptcy Judge.

The Chapter 7 trustee in the above captioned case objects to debtor's claimed exemption of an Individual Retirement Account ("IRA") on the ground that the IRA is property of the estate and not entitled to be exempted under the Georgia scheme of exemptions set out in the Official Code of Georgia Annotated ("O.C.G.A.") § 44-13-100.1 Debtor argues that the IRA is excluded from property...

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