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IN RE BISSELL

No. 00-12185-RGM.

255 B.R. 402 (2000)

In re Richard Etter BISSELL, Debtor.

United States Bankruptcy Court, E.D. Virginia, Alexandria Division.

November 22, 2000.

Attorney(s) appearing for the Case

Donald F. King, Odin, Feldman & Pittleman, P.C., Fairfax, VA, for Global Advanced Technologies, Inc.

Thomas P. Gorman, Tyler, Bartl, Burke & Gorman, P.L.C., Alexandria, VA, for Debtor.

MEMORANDUM OPINION

ROBERT G. MAYER, Bankruptcy Judge.

The court is called upon to determine the manner in which the exemption of retirement plans is computed under Section 34-34 of the Code of Virginia where a debtor has an interest in an Individual Retirement Account ("IRA"), a Simplified Employer Plan ("SEP")1 and a pension plan that satisfies the requirements of the Employee...

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