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IN RE MUELLER

No. 96-5-8962-JS.

256 B.R. 445 (2000)

In re Frederick W. MUELLER, Patricia N. Mueller, Debtors.

United States Bankruptcy Court, D. Maryland.

November 7, 2000.

Attorney(s) appearing for the Case

Maria Ellena Chavez-Ruark, Piper, Marbury, Rudnick & Wolfe, LLP, Baltimore, for Mark J. Friedman, Chapter 7 Trustee.

Christopher C. Tsien, Columbia, for the Debtors.

MEMORANDUM OPINION OVERRULING TRUSTEE'S OBJECTION TO DEBTORS' AMENDED CLAIM OF EXEMPTIONS

JAMES F. SCHNEIDER, Bankruptcy Judge.

The Chapter 7 trustee objected to the debtors' exemption of a deferred compensation plan. This opinion holds that The Maryland State Employees Deferred Compensation Plan and Trust (the "Plan") is a pension plan that is both excludable from the debtors' bankruptcy estate pursuant to Section 541(c)(2)

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