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IN RE KURAISHI

Bankruptcy No. SA 97-24860 JR.

237 B.R. 172 (1999)

In re Aqdas Sarfaraz KURAISHI, Rachelle Arlene Kuraishi, Debtors.

United States Bankruptcy Court, C.D. California, Santa Ana Division.

June 25, 1999.

Attorney(s) appearing for the Case

Joel S. Miliband, D. Edward Hays, Rus, Miliband, Williams & Smith, Irvine, CA, for the trustee.

Barry Sisselman, Van Nuys, CA, for debtors.

MEMORANDUM OPINION

JOHN E. RYAN, Bankruptcy Judge.

I. INTRODUCTION

On their chapter 71 schedules, debtors claimed a $200,000 exemption in various retirement accounts. After a hearing on the chapter 7 trustee's objection to the exemption, I held that the plans were not property of the estate and overruled the objection. The chapter 7 trustee ("Trustee") subsequently filed a motion for reconsideration (the "Motion")....

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