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IN RE GUIKEMA

No. 04-55750.

329 B.R. 607 (2005)

In re Harvey J. GUIKEMA and Debra L. Guikema, Debtors.

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

April 14, 2005.

Attorney(s) appearing for the Case

Nicholas W. Jones, Delaware, OH, for Debtors.

Susan L. Rhiel, Columbus, OH, Chapter 7 Trustee.

MEMORANDUM OPINION

JOHN E. HOFFMAN, JR., Bankruptcy Judge.

This contested matter arises from the objection ("Objection") filed by Susan L. Rhiel, the Chapter 7 trustee ("Trustee"), to Debra L. Guikema's claim of an exemption in a VALIC retirement annuity ("Annuity"). Under § 2329.66(A)(10)(b) of the Ohio Revised Code, a "person's right to receive a payment under any pension, annuity or similar plan"...

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