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IN RE RAYL

No. 02-64841.

299 B.R. 465 (2003)

In re John R. RAYL, Susan K. Rayl, Debtors.

United States Bankruptcy Court, S.D. Ohio, Eastern Division.

May 23, 2003.

Attorney(s) appearing for the Case

D. William Davis, Bridgeport, OH, for Debtors.

Thomas McK. Hazlett, St. Clairsville, OH, Chapter 7 Trustee.

OPINION AND ORDER ON TRUSTEE'S OBJECTION TO DEBTOR'S CLAIM OF EXEMPTION

BARBARA J. SELLERS, Bankruptcy Judge.

This matter is before the Court on the trustee's objection to the claim of exemption by debtor Susan K. Rayl in certain IRA accounts administered by T. Rowe Price. These accounts were rolled over prepetition from an ERISA plan established by the debtor's former employer. The debtor filed a memorandum in opposition to the objection.

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