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IN RE HOLST

Bankruptcy No. 95-41476XM.

192 B.R. 194 (1996)

In re Ralph Keith HOLST, Debtor.

United States Bankruptcy Court, N.D. Iowa.

January 31, 1996.

Attorney(s) appearing for the Case

David M. Nelsen, Mason City, Iowa, for Debtor.

David J. Siegrist, Britt, Iowa, for Manufacturers Bank & Trust Co.

Habbo G. Fokkena, Trustee, Clarksville, Iowa.

DECISION RE: OBJECTION TO CLAIM OF EXEMPTION IN 401(k) PLAN

WILLIAM L. EDMONDS, Chief Judge.

Manufacturers Bank & Trust Co., Forest City (BANK) objects to debtor's claim of exemption in a 401(k) plan with his employer. Trial was held on January 9, 1996 in Fort Dodge. David J. Siegrist, Esq. appeared for Bank; David M. Nelsen, Esq. appeared for debtor.

This contested matter presents two issues: (1) whether debtor's beneficial interest in...

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