MEMORANDUM OPINION
DAVID P. MCDONALD, Chief Judge.
In February 2002, Debtor Charleen McCollum withdrew all of her money from her federal retirement account and placed it into a money market savings account. Several weeks later she and her husband filed for relief under Chapter 7 of the Bankruptcy Code. In their schedules the McCollums claimed an exemption for the proceeds from the retirement account. Trustee objected to the exemption because the proceeds...
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