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  5. 85 N.Y.2d 925 (1995)
 

MATTER OF BANK LEUMI TRUST CO. OF NEW YORK v. DIME SAV. BANK OF NEW YORK

85 N.Y.2d 925 (1995)

650 N.E.2d 846

626 N.Y.S.2d 999

In the Matter of Bank Leumi Trust Company of New York, Respondent, v. Dime Savings Bank of New York, FSB, Respondent, and Warren McCain, Appellant.

Court of Appeals of the State of New York.

Decided April 27, 1995.

Attorney(s) appearing for the Case

Melvin S. Hirshowitz, New York City, for appellant.

No appearance for respondents.

Chief Judge KAYE and Judges SIMONS, TITONE, BELLACOSA, SMITH, LEVINE and CIPARICK concur in memorandum.

MEMORANDUM.

The order of the Appellate Division should be reversed, without costs, and the petition dismissed.

Under CPLR 5205 (c) (1) and (2) as amended in 1989 (L 1989, ch 84), an Individual Retirement Account (IRA) created pursuant to 26 USC § 408 (d) (3) as a result of rollovers from either "a Keogh (HR-10), retirement or other [qualified section 401] plan established by a corporation" is exempt from a judgment...

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