IN RE HEIDEL

Bankruptcy No. 97-15145(MVB).

215 B.R. 814 (1997)

In re Ronald C. HEIDEL, Debtor.

United States Bankruptcy Court, E.D. Virginia, Alexandria Division.

December 22, 1997.


Attorney(s) appearing for the Case

Russell B. Adams III, Chung & Press, P.C., McLean, VA, for Adamar of New Jersey, Inc.

Randall J. Borden, Fairfax, VA, for Ronald C. Heidel.


MEMORANDUM OPINION

MARTIN V.B. BOSTETTER, Jr., Chief Judge.

Here we consider the objection of Adamar of New Jersey, Inc.'s ("Adamar") to an exemption claimed by the debtor in this action ("Heidel"). Heidel owns an interest in two Individual Retirement Accounts ("IRA") and has claimed the statutory amount as exempt. We first examine how an exemption for Individual Retirement Accounts is to be made in Virginia under Virginia Code section 34-34 and whether...

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