In re Pacheco

Objection to Exemption

Eddward P. Ballinger, Jr., Bankruptcy Judge

Before the Court is Trustee Lawrence J. Warfields’s objection to Debtor Kristi *937Lynn Pacheco’s claimed exemption under Arizona Revised Statute (“A.R.S.”) section 33-1126 in a 401(k) account she inherited from her ex-husband.1 The exemption claim is based upon A.R.S. § 33 — 1126(B), which provides:

B. Any money or other assets payable to a participant in or beneficiary of, or any interest of any participant or beneficiary in, a retirement plan under § 401(a), 403(a), 403(b), 408, 408A or 409 or a deferred compensation plan under §…