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IN RE HALL

Bankruptcy No. GK91-81542.

151 B.R. 412 (1993)

In re Louis C. HALL, Debtor.

United States Bankruptcy Court, W.D. Michigan.

February 18, 1993.

Attorney(s) appearing for the Case

William H. Shaw, Kalamazoo, MI, for Debtor.

Robert E.L. Wright, Kalamazoo, MI, for Richard C. Remes, Chapter 7 Trustee of Middle Earth Graphics, Inc.

Gary Shinners, Magalia, CA, for N.L.R.B.

Paul F. Davidoff, Kalamazoo, MI, for Thomas A. Bruinsma, Successor Chapter 7 Trustee of Louis C. Hall.

OPINION REGARDING DEBTOR'S CLAIMS OF EXEMPTION

JAMES D. GREGG, Bankruptcy Judge.

I. ISSUES

This contested matter requires the court to determine whether certain retirement plans are exempt from an individual chapter 7 debtor's bankruptcy estate. First, is a pension plan maintained by and benefitting only a sole shareholder and his spouse property of the estate pursuant to 11 U.S.C. § 541(c)(2)?1 Second, if the...

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