IN RE ATWOOD

BAP No. EC-00-1254-RyMaP. Bankruptcy No. 99-36583-B-7.

259 B.R. 158 (2001)

In re Charlton D. ATWOOD and Jana G. Atwood, Debtors. Hank Spacone, Chapter 7 Trustee, Appellant, v. Charlton D. Atwood and Jana G. Atwood, Appellees.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Filed February 7, 2001.


Attorney(s) appearing for the Case

J. Russell Cunningham, Desmond, Miller & Desmond, Sacramento, CA, for Hank Spacone, Trustee.

Charlton D. Atwood, Jana G. Atwood, Pro se Appellees.

Before: RYAN, MARLAR, and PERRIS, Bankruptcy Judges.


OPINION

RYAN, Bankruptcy Judge.

After filing bankruptcy, Charlton and Jana Atwood ("Debtors") claimed as exempt three retirement accounts (the "Exemptions"), and the chapter 71 trustee ("Trustee") objected to the Exemptions (the "Objection"). After a hearing, the bankruptcy court overruled the Objection, and Trustee timely appealed.

We AFFIRM.

I. FACTS

Charlton has been employed with the City...

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