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MFRS. BANK & TRUST CO. v. HOLST

No. C 96-3038-MWB.

197 B.R. 856 (1996)

MANUFACTURERS BANK & TRUST COMPANY, FOREST CITY, IOWA, Appellant, v. Ralph K. HOLST, Appellee.

United States District Court, N.D. of Iowa, Central Division.

July 11, 1996.

Attorney(s) appearing for the Case

David J. Siegrist, of Siegrist & Jones, P.L.C., Britt, Iowa, for Appellant.

David M. Nelsen, of Nelsen Law Office, Mason City, Iowa, for Appellee.

MEMORANDUM OPINION AND ORDER ON APPEAL OF DECISION OF BANKRUPTCY COURT

BENNETT, District Judge.

This matter is an appeal pursuant to 28 U.S.C. § 158(a) from the judgment, order, or decree of the bankruptcy court denying a creditor's objection to a debtor's claim of exemption in an ERISA-qualified 401(k) pension plan. The bankruptcy court held that debtor Ralph K. Holst's beneficial interest in his 401...

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