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IN RE JACOWAY

BAP No. CC-00-1033-PBMo. Bankruptcy No. SA 99-10487 RA.

255 B.R. 234 (2000)

In re Marsha L. JACOWAY, Debtor. Marsha L. Jacoway, Appellant, v. John M. Wolfe, Chapter 7 Trustee, Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided October 30, 2000.

Attorney(s) appearing for the Case

Andrew S. Bisom, Bisom & Cohen, LLP, Irvine, CA, for Marsha L. Jacoway, appellant.

Heidi K. Leanders, Wood, Bohm & Francis, LLP, Irvine, CA, for John M. Wolfe, Ch. 7 Trustee, appellee.

Before PERRIS, BRANDT, and MONTALI, Bankruptcy Judges.

OPINION

PERRIS, Bankruptcy Judge.

Debtor appeals the order sustaining the chapter 71 trustee's objection to her claim of exemption in an individual retirement account/annuity (IRA) as a private retirement plan under Cal.Code Civ.Pro. § 704.115(a). The question is whether debtor's receipt of a partial surrender under the IRA necessarily means that the IRA is not exempt. We REVERSE and REMAND.

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