ORDER
JAMES G. MIXON, Bankruptcy Judge.
On September 7, 2004, Charles and Terrie Gosnell ("Debtors") filed a voluntary petition for relief under the provisions of Chapter 7 of the United States Bankruptcy Code. Frederick S. Wetzel, III was appointed the Chapter 7 Trustee. Pursuant to 11 U.S.C. § 522(d)(10)(E), the Debtors claimed as exempt property an Individual Retirement Account with Met Life Insurance Company ("IRA") valued at $25,467.00....
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