In re Butler

MEMORANDUM DECISION

ROBERT D. MARTIN, Bankruptcy Judge.

This case presents the question of whether a limited partner’s interest in real estate can be exempted as being similar to a pension or profitsharing plan under § 522(d)(10)(E) of the Bankruptcy Code. I find that this one can.

The debtor is 42 years old, and has been employed as a cashier at Kwik Trip, Inc. (Kwik Trip) for 16 years. On Bankruptcy Schedule B, she listed a 401(k) retirement plan with Kwik Trip in the amount of $34,597.00, and a “CSI Retirement Savings Plan” (the CSI Plan) at a value of $21,819.00. CSI, short for “Convenience…