MEMORANDUM AND ORDER
SHARP, District Judge.
This matter is before the Court on Plaintiff-Appellant, Wayne Allen Moncel's, appeal of the Bankruptcy Court's Decision denying his claim for exemption. At issue is whether Appellant is entitled to exempt the full value of his Roth IRA under Indiana law. Resolution of such issue will depend upon this Court's interpretation of Indiana's exemption statute, Indiana Code Section 34-55-10-2(b)(6).
I. Background...
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