In re Helming

MEMORANDUM OPINION

THE HONORABLE DENNIS R. DOW, UNITED STATES BANKRUPTCY JUDGE

Before the Court is an objection by John Reed, Trustee (“Trustee”) to the claim by Debtor Carol Lee Helming (“Debtor”) of exemption in an annuity pursuant to Mo. *315Rev. Stat. § 513.430.1 (10)(e). This Court has jurisdiction over this proceeding pursuant to 28 U.S.C. §§ 1334(b), 157(a) and 157(b)(1). This is a core proceeding, pursuant to 28 U.S.C. § 157(b)(2)(B) and (A) which this Court may hear and determine and in which it may issue a final order. The following constitutes my Findings of Fact and Conclusions of Law…