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IN RE MOSES

BAP No. CC-96-1899-MaVH, Bankruptcy No. LA-96-15439-LF.

215 B.R. 27 (1997)

In re Max R. MOSES and Marlene E. Moses, Debtors. SOUTHERN CALIFORNIA PERMANENTE MEDICAL GROUP and The Retirement Committeee for the Southern California Permanente Medical Group Retirement Plan, Appellants, v. Howard M. EHRENBERG, Chapter 7 Trustee, Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided November 14, 1997.

Attorney(s) appearing for the Case

Evan M. Jones, O'Melveny & Myers, L.L.P., Los Angeles, CA, for Southern California Permanente Medical Group.

Edward M. Wolkowitz, Los Angeles, CA, for Howard M. Ehrenberg.

Before: MacDONALD, VOLINN, and HAGAN, Bankruptcy Judges.

OPINION

MacDONALD, Bankruptcy Judge.

The Southern California Permanente Medical Group ("SCPMG") and the Retirement Committee for SCPMG ("the Committee") appeal the bankruptcy court's order sustaining the objection of Howard M. Ehrenberg, chapter 7 trustee, to the debtor's claim of exemption in a Keogh retirement plan sponsored by SCPMG. We REVERSE the order of the bankruptcy court.

FACTS

Debtor Max R. Moses is an orthopedic surgeon...

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