In Re Rodriguez

ORDER

JAMES G. MIXON, Bankruptcy Judge.

On October 23, 1986, N. Luis Rodriguez and Loretta G. Rodriguez filed a voluntary petition for relief under the provisions of chapter 7 of the United States Bankruptcy Code. The Honorable William Randal Wright was appointed trustee.

On the day the petition was filed, Mr. Rodriguez (debtor) was a beneficiary of an employer-sponsored savings plan known as Harsco Corporation Savings Plan (Plan). The Plan satisfies the requirements of the Employee Retirement Income Security Act of 1974 (ERISA) and is a qualified plan for tax purposes under section 401(a) of…