In re: Martha Sewell

WIENER, Circuit Judge:

In this bankruptcy appeal, Appellant Cynthia L. Traína, Chapter 7 trustee (“Trustee”) in the bankruptcy proceeding of Appellee Martha C. Sewell (“Debtor”), asks us to reverse the ruling of the bankruptcy court, which was affirmed by the district court, excluding from property of the estate the Debtor’s beneficial interest in her employer’s ERISA 1 retirement plan. The Trustee insists that the bankruptcy and district courts erred in allowing that exclusion under § 541(c)(2) of the Bankruptcy Code, 2 even though the employer’s plan is an ERISA plan 3 containing an ERISA…