In Re Rosen

MEMORANDUM

TIMOTHY J. MAHONEY, Chief Judge.

Trial was held on July 9, 2004, in Omaha, Nebraska, on U.S. Bank’s objection to exemptions (Fil. # 49) and motion to alter, amend, and reconsider order overruling objection to IRA exemption (Fil. # 94), and resistance by the debtor (Fil. # 100). Donald P. Dworak and Aaron Weiner, Jr., appeared for the debtor, and Mark Carder appeared for U.S. Bank National Association. This memorandum contains findings of fact and conclusions of law required by Federal Rule of Bankruptcy Procedure 7052 and Federal Rule of Civil Procedure 52. This is a core proceeding…