Bankruptcy Appellate Panel of the First Circuit March 15, 2001, NH 00-090 (Premier Capital, Inc. v. DeCarolis (In Re DeCarolis))

HILLMAN, Bankruptcy Judge.

Premier Capital, Inc. (“Premier”) appeals an order of the United States Bankruptcy Court for the District of New Hampshire which granted a motion under 11 U.S.C. § 522(f) to avoid Premier’s attachment lien on an individual retirement account maintained by Chapter 7 debtor

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Philip V. DeCarolis (“Debtor”). For the reasons set forth below we AFFIRM the decision below.