United States Bankruptcy Court, C.D. California June 25, 1999, Bankruptcy SA 97-24860 JR (In Re Kuraishi)

MEMORANDUM OPINION

JOHN E. RYAN, Bankruptcy Judge.

I. INTRODUCTION

On their chapter 7

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schedules, debtors claimed a $200,000 exemption in various retirement accounts. After a hearing on the chapter 7 trustee’s objection to the exemption, I held that the plans were not property of the estate and overruled the objection.