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IN RE CLEMENT

No. 04-13215.

327 B.R. 249 (2005)

In re Mark Rollins CLEMENT Theresa Lavergne Clement, Debtors.

United States Bankruptcy Court, M.D. Louisiana.

July 18, 2005.

Attorney(s) appearing for the Case

Derren S. Johnson, Baton Rouge, LA, for Debtors.

MEMORANDUM OPINION

DOUGLAS D. DODD, Bankruptcy Judge.

The Louisiana Legislature has exempted from the claims of creditors and trustees in bankruptcy1 all annuity contracts and all proceeds of and payments under all annuity contracts, as well as all proceeds and avails of the contracts. See La. R.S. 13:3881(D); La. R.S. 20:33; La. R.S. 22:647(B). The issue in this case is whether the debtors are entitled to exempt...

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