In Re Quinn

OPINION

JEFFREY R. HUGHES, Bankruptcy Judge.

James J.P. Quinn (“Debtor”) owns an interest in an annuity issued by the Teachers Insurance and Annuity Association of America (“TIAA”). He also owns an interest in the trust established in connection with the Ford Motor Savings and Stock Investment Plan for Salaried Employees (“Ford SSIP”). The issue before the court is whether Debtor’s interest in either the TIAA annuity or the Ford SSIP trust is included among the Debtor’s interests in property transferred to the estate created when Debtor filed his petition for relief under the Bankruptcy Code. I…