In Re Weidman

Opinion Regarding Trustee’s Objections to Debtor’s Exemptions

STEVEN W. RHODES, Chief Judge.

This matter is before the Court on the trustee’s objection to Sharon Weidman’s claim of exemption of her interest in an annuity under 11 U.S.C. § 522(d)(10)(E). The Court conducted an evidentiary hearing on September 25, 2002, and took the matter under advisement. The Court now concludes that the annuity does not qualify for exemption under § 522(d)(10)(E).

I

In 1987, Sharon Weidman’s mother drafted her last will and testament in which she bequeathed to Weidman a portion of her estate as follows:... all…