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IN RE CRAM

No. 08-20022-TLM.

414 B.R. 674 (2009)

In re Martin Dale CRAM, aka Marty Cram, Joan Marie Cram, fka Joan Auer, fka Joan Druffel, fka Joan Bryant, Debtors.

United States Bankruptcy Court, D. Idaho.

April 24, 2009.

Attorney(s) appearing for the Case

Kenneth L. Anderson, Lewiston, ID, for Debtors.

Savi Grewal, Coeur D'Alene, ID, for Trustee.

MEMORANDUM OF DECISION ON TRUSTEE'S OBJECTION TO PLAN CONFIRMATION

TERRY L. MYERS, Chief Judge.

INTRODUCTION

Trustee Barry Zimmerman ("Trustee") objects under § 1325(b)(1)(B) to the confirmation of the chapter 13 plan proposed by Martin and Joan Cram ("Debtors").1 When calculating their current monthly income or "CMI" under § 101(10A)(A), Debtors omit a distribution from their 401(k) account that occurred...

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