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IN RE KUCHTA

No. 09-15538.

434 B.R. 837 (2010)

In re Jennifer K. KUCHTA and Terrence B. Kuchta, Debtors.

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

April 16, 2010.

Attorney(s) appearing for the Case

Charles J. Van Ness, Mayfield Heights, OH, for Debtors.

MEMORANDUM OF OPINION

PAT E. MORGENSTERN-CLARREN, Bankruptcy Judge.

Prepetition, the debtor Jennifer Kuchta inherited the assets in an individual retirement account from her mother. She transferred the assets via a trustee-to-trustee transfer to an IRA that she established in her name as beneficiary of her mother, and has begun to take taxable distributions from it. The debtor claims that the IRA is not part...

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