MEMORANDUM OPINION
STEVEN W. RHODES, Chief Judge.
The issue before the Court is whether the debtors in this case can claim an exemption under 11 U.S.C. § 522(d)(10)(E) for a Lincoln National Insurance Company retirement annuity. The trustee objects to the $35,000 exemption taken by the debtors for the annuity. The debtors contend that the exemption is allowable under 11 U.S.C. § 522(d)(10)(E). On September 4, 1996, an evidentiary hearing...
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