United States Bankruptcy Appellate Panel for the Ninth Circuit July 11, 2002, BAP No. CC-01-1525-MoKH. Bankruptcy No. SV 01-13240-GM (Williams v. Swenson (In Re Williams))

OPINION

MONTALI, Bankruptcy Judge.

Six weeks before appellant John D. Williams (“Debtor”) filed bankruptcy, a California state court ruled that he was not entitled to exempt funds in a particular investment account as a “private retirement plan” under California Code of Civil Procedure § 704.115 (“CCP § 704.115”). His appeal of that decision was pending when he filed his bankruptcy.