United States Bankruptcy Court, N.D. New York August 25, 1992, 15-31809 (In Re Shailam)

MEMORANDUM-DECISION AND ORDER

JUSTIN J. MAHONEY, Chief Judge.

The debtors’ schedules claim as exempt the debtors’ interest in Pension and Keogh plans valued at $421,000 under New York Debtor and Creditor Law Article 10-A and § 5205(c) of the New York Civil Practice Law and Rules (McKinney’s Consolidated Laws of New York Supp.1992).