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IN RE RITTER

Bankruptcy No. 95 B 11967.

190 B.R. 323 (1995)

In re Kathleen P. RITTER, Debtor.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

December 14, 1995.

Attorney(s) appearing for the Case

Gregory J. Martucci, Steven H. Mevorah & Associates, Lombard, IL, for Kathleen P. Ritter, Debtor.

David E. Grochocinski, Trustee, Grochocinski & Grochocinski, Palos Heights, IL.

MEMORANDUM OPINION

JOHN H. SQUIRES, Bankruptcy Judge.

This matter comes before the Court on the objection of David E. Grochocinski, the Chapter 7 trustee (the "Trustee") to the Debtor's claimed exemptions to two retirement accounts referred to herein by their popular acronyms: an IRA and a Keogh. For the reasons set forth herein, the Court hereby overrules the objection and allows the claimed exemptions.

I. JURISDICTION AND PROCEDURE<...

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