Court of Appeals for the Ninth Circuit May 23, 2001, 99-55756, 99-56440 (In Re: George Edward Dudley & Carmen Mae Dudley, Debtors. George Edward Dudley Carmen Mae Dudley v. Peter C. Anderson, Chapter 7 Trustee)

DAVID R. THOMPSON, Circuit Judge:

George Edward Dudley and Carmen Mae Dudley bring two consolidated appeals. In appeal no. 99-56440, the Dud-leys appeal the district court’s order affirming the bankruptcy court’s denial of their claim to an exemption of their individual retirement accounts (“IRAs”) from claims of their creditors in their joint Chapter 7 bankruptcy estate.