In Re Webb

DECISION AND ORDER DENYING TRUSTEE’S OBJECTION TO DEBTOR’S CLAIM OF EXEMPTION FOR INDIVIDUAL RETIREMENT ACCOUNT

WILLIAM A. CLARK, Chief Judge.

This matter came on for trial upon the “Trustee’s Objection to Debtor’s Claimed Exemption” (Doc. # 9). The court has jurisdiction pursuant to 28 U.S.C. § 1334 and the standing order of reference entered in this district. This matter is a core proceeding under 28 U.S.C. § 157(b)(2)(B).

On February 1, 1991, Barbara Ann Webb (“debtor”) lost her position with Children’s Medical Center (Exh. I). Following her termination, the debtor elected to receive a lump…