United States Bankruptcy Court, N.D. New York March 23, 2018, Case No. 15–11083 (In re Todd)

Robert E. Littlefield, Jr., United States Bankruptcy Judge

Currently before the Court is Endurance American Insurance Company's ("Endurance") objection to the exemption claimed by Laurie A. Todd ("Debtor") in an inherited individual retirement account (the "inherited IRA"). The Court has jurisdiction over this proceeding pursuant to 28 U.S.C. § 157(a), (b)(1), and (b)(2).