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IN RE KRAMER

No. 99-56269-WS.

249 B.R. 147 (2000)

In the matter of Keith Evan KRAMER, Debtor.

United States Bankruptcy Court, E.D. Michigan, Southern Division.

May 17, 2000.

Attorney(s) appearing for the Case

Stuart A. Gold, Gold, Lange & Majoros, P.C., Southfield, MI, appeared on behalf of the Chapter 7 Trustee.

Philip V. Tomlinson, Berkley, MI, appeared on behalf of the Debtor.

OPINION

WALTER SHAPERO, Bankruptcy Judge.

Debtor claims that his interests in four individual retirement accounts (IRAs) are exempt under § 522(d)(10)(E). Trustee objects to Debtor's claim of exemption. This is a core proceeding under 28 U.S.C. § 157(b)(2)(B), over which the Court has jurisdiction pursuant to 28 U.S.C. §§ 1334(a) and 157(a).

THE PLAN PROVISIONS

Debtor scheduled his IRA with American...

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