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IN RE MacINTYRE

No. 94-55672.

74 F.3d 186 (1996)

In re Ronald C. MacINTYRE, In re Mary M. Pikus, Debtors. Linda K. DeMASSA; Philip A. DeMassa, Philip A. DeMassa, APC; and Ralph Boldt, Trustee, Appellants, v. Ronald C. MacINTYRE and Mary M. Pikus, Appellees.

United States Court of Appeals, Ninth Circuit.

Decided January 22, 1996.

Attorney(s) appearing for the Case

Robert M. Swysgood, John Smaha & Associates, San Diego, California, for appellants.

Charles D. Christopher, San Diego, California, for appellees.

Before: ALARCON and RYMER Circuit Judges, and QUACKENBUSH, Senior District Judge.

QUACKENBUSH, Senior District Judge:

The Creditors DeMassa and the Trustee in this bankruptcy proceeding, appeal from a Judgment by the Bankruptcy Appellate Panel (BAP), affirming the bankruptcy court, holding that the Debtors' private retirement plans are exempt from their bankruptcy estate under California law. The BAP had jurisdiction to hear the appeal pursuant to 28 U.S.C. § 158(a) and (b)(1). We have jurisdiction

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