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IN RE WATSON

BAP No. NV-96-1465-RRyV, Bankruptcy No. 95-31148.

214 B.R. 597 (1997)

In re David Warren WATSON, Debtor. David Warren WATSON, Appellant, v. James PROCTOR, Chapter 7 Trustee; Central Bank; Suzanne Nebeker, Appellees.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided October 23, 1997.

Attorney(s) appearing for the Case

William M. O'Mara, Reno, NV, for Appellant.

William A. Van Meter, Van Meter and Matteoni, Reno, NV, for Appellee.

Before: RUSSELL, RYAN, and VOLINN, Bankruptcy Judges.

OPINION

RUSSELL, Bankruptcy Judge.

The debtor appeals the bankruptcy court's order which determined that his pension plan constituted property of the estate because it was not an ERISA-qualified plan. We AFFIRM.

I. FACTS

David Warren Watson ("Watson"), the debtor who filed a chapter 71 case on July 7, 1995, was a participant in the David W. Watson, M.D., P.C. Profit Sharing Plan and Trust Agreement (...

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