OPINION OF THE COURT
FISHER, Circuit Judge.
This appeal requires us to revisit one of our precedents in deciding whether a debtor's right to receive payment from an individual retirement account (IRA) may be exempt from the bankruptcy estate under 11 U.S.C. § 522(d)(10)(E), even though the debtor has not yet reached retirement age. For the reasons that follow, we hold that an intervening Supreme Court decision impliedly overrules our own earlier precedent...
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