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IN RE HANDEL

No. 01-40758(RDD).

301 B.R. 421 (2003)

In re Joel M. HANDEL, Debtor.

United States Bankruptcy Court, S.D. New York.

November 17, 2003.

Attorney(s) appearing for the Case

Sanford P. Rosen & Associates, P.C., by Sanford P. Rosen, New York City, Kenneth M. Lewis, White Plains, NY, for Debtor.

Phillips, Lytle, Hitchcock, Blaine & Huber, LLP, by William M. Hawkins and David M. Banker, New York City, for HSBC Bank USA.

MEMORANDUM DECISION ON HSBC BANK USA'S (1) OBJECTIONS TO PROPERTY CLAIMED AS EXEMPT AND (2) MOTION FOR DETERMINATION THAT SUCH PROPERTY IS NOT EXEMPT

ROBERT D. DRAIN, Bankruptcy Judge.

HSBC Bank USA ("HSBC") seeks a determination that the interest of Joel M. Handel in the savings and profit sharing plan established by his former law firm, Baer Marks & Upham LLP ("Baer Marks"), is property of his estate...

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