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IN RE VAN NOSTRAND

Bankruptcy No. 94-36102.

183 B.R. 82 (1995)

In re William J. VAN NOSTRAND, Debtor.

United States Bankruptcy Court, D. New Jersey.

June 15, 1995.

Attorney(s) appearing for the Case

Peter J. Broege, Broege, Neumann & Fischer, Manasquan, NJ, for debtor.

Michael L. Detzky, Freehold, NJ, for the Trustee.

OPINION

WILLIAM H. GINDIN, Chief Judge.

INTRODUCTION

Before the court is the trustee's motion objecting to the claim of exclusion, or in the alternative, exemption of the proceeds of the debtor's Individual Retirement Account ("IRA") and declaring the IRA to be property of the estate. The court heard argument on March 20, 1995 and reserved decision.

This court has jurisdiction over the matter pursuant to 28 U.S.C. § 1334...

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