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IN RE BALDWIN

Case No. 12-40060-JDP.

In Re: Todd Clifton Baldwin and Julie Beckstein Baldwin, Debtors.

United States Bankruptcy Court, D. Idaho.

November 13, 2012.

Attorney(s) appearing for the Case

Daniel C. Green , RACINE OLSON NYE BUDGE & BAILEY, Chtd., Pocatello, Idaho, Attorney for Gary L. Rainsdon, Chapter 7 Trustee.

John O. Avery , Idaho Falls, Idaho, Attorney for Debtors.

MEMORANDUM OF DECISION

JIM D. PAPPAS, Bankruptcy Judge.

Introduction

Resolution of the issues presented in this case represents another installment in the Court's consideration of the treatment of annuities in Idaho bankruptcy cases.

Chapter 71 trustee Gary L. Rainsdon ("Trustee") objected to an exemption claimed by Debtors Todd and Julie Baldwin ("Debtors") in a structured settlement annuity. Dkt. No...

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