Bankr. No.:
97-30009
Adv. No.:
97-3001
Chapter:
7
Date of Decision:
August 6, 1997
Issue:
Whether Debtor's IRA accounts were excluded from property of the estate under § 521(c)(2)?
Ruling:
Debtor's IRA accounts were property of the estate and were not excluded under § 521(c)(2). The IRA accounts did not have a restriction on transfer enforceable by a state or non bankruptcy federal law.
Full Bankruptcy Court Decision:
