MEMORANDUM OPINION
STEPHEN S. MITCHELL, Bankruptcy Judge.
Before the court is the objection of the chapter 7 trustee, Robert G. Mayer, to exemptions claimed by the debtors in two Individual Retirement Accounts (IRA's). The issues are (1) whether, under Virginia law, the wife as the named death beneficiary may claim a homestead exemption in her husband's IRA, and (2) whether the debtors' minor children may intervene to assert exemption interests in their...
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