MEMORANDUM
JOAN N. FEENEY, Bankruptcy Judge.
The matter before the Court is the objection filed by the Chapter 7 Trustee (the "Trustee") to the Debtor's claimed exemption in individual retirement accounts. The objection raises the following issue: Is property held in an individual retirement account ("IRA") exempt from property of the estate pursuant to 11 U.S.C. § 522(d)(10)(E), and, if so, to what extent is the...
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