In re Remia

MEMORANDUM OF DECISION

WILLIAM C. HILLMAN, Bankruptcy Judge.

I. INTRODUCTION

The matter before the Court is the “Chapter 7 Trustee’s Objection to Debtor’s Claim of Exemption in Ex-Spouse’s Retirement Fund” (the “Objection”) filed by Warren E. Agin (the “Trustee”), the Chapter 7 Trustee of the estate of Lauren E. Remia (the “Debtor”), and the Debtor’s response thereto. The Trustee objects to the Debtor claiming as exempt a one-half interest in her ex-husband’s retirement plan on the basis that without a qualified domestic relations order, the funds are not tax-exempt, and therefore, do not…