ORDER
JOHN E. WAITES, Bankruptcy Judge.
THIS MATTER comes before the Court upon the complaint of W. Ryan Hovis, the Chapter 7 Trustee ("Trustee"), seeking a turnover of funds in an Individual Retirement Account ("IRA") consisting of a certificate of deposit in the amount of $3,615.00 and 2,129 shares of Philip Morris stock with a value of $127,245.19 pursuant to 11 U.S.C. § 542.
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