RULING AND ORDER ON TRUSTEE'S OBJECTION TO DEBTOR'S EXEMPTION
ROBERT L. KRECHEVSKY, Chief Judge.
I.
ISSUE
The issue to be determined by this ruling is whether a Chapter 7 debtor may exempt, under Code § 522(d)(10)(E), $15,000 held in an Individual Retirement Account (IRA), where the IRA was funded by a roll-over of a lump-sum payment made to the debtor by his employer when the employee pension plan terminated. The parties...
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