In Re Feldman

DECISION AND ORDER

ROBERT JOHN HALL, Bankruptcy Judge.

PRELIMINARY STATEMENT

The contested matter before the Court 1 derives from a motion (“Motion”) by the chapter 7 trustee (“Trustee”) for an order disallowing an exemption claimed by the debtor (“Debtor”). The issue raised by the Motion is whether the assets in a trust, created by Debtor pursuant to an allegedly qualified Keogh pension plan, may be exempt from property of the bankruptcy estate, or may be reached by the estate’s creditors. Pursuant to the analysis set forth below, the Court holds that: (i) Trustee’s motion is GRANTED; (ii)…