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IN RE COGLIANO

BAP Nos. CC-05-1061-BMOT, CC-05-1202-BMOT, Bankruptcy No. RS 96-28188 MG.

355 B.R. 792 (2006)

In re Susan COGLIANO, Debtor. Susan Cogliano, Appellant, v. Karl T. Anderson, Chapter 7 Trustee; Polis & Associates, Appellees.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Filed September 12, 2006.

Attorney(s) appearing for the Case

Daniel C. Sever, Cathedral, CA, for Appellant.

Thomas J. Polis, Polis & Associates, Irvine, CA, for Appellees.

Before: BRANDT, MONTALI and TCHAIKOVSKY, Bankruptcy Judges.

OPINION

BRANDT, Bankruptcy Judge.

After reopening a case that had been closed for three years, the chapter 72 trustee obtained an order for turnover of funds in debtor's individual retirement account ("IRA") which were derived from her former spouse's pension. Six months later, debtor amended her schedules to exempt the IRA. After a contested hearing, the bankruptcy court sustained the trustee's objection to the exemption and...

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