In Re Kramer

OPINION

WALTER SHAPERO, Bankruptcy Judge.

Debtor claims that his interests in four individual retirement accounts (IRAs) are exempt under § 522(d)(10)(E). Trustee objects to Debtor’s claim of exemption. This is a core proceeding under 28 U.S.C. § 157(b)(2)(B), over which the Court has jurisdiction pursuant to 28 U.S.C. §§ 1334(a) and 157(a).

THE PLAN PROVISIONS

Debtor scheduled his IRA with American Funds Service Company at a value of $17,000. The plan does not limit an account owner’s ability to withdraw funds. However, the determination of whether any distribution is or is not includible in the…