Walsh v. Commonwealth of Pennsylvania, State Employment Retirement Board (In re Tykla)

MEMORANDUM OPINION

BERNARD MARKOVITZ, Bankruptcy Judge.

The chapter 7 trustee in these adversary actions seeks to compel an instrumentality of the Commonwealth of Pennsylvania to turn over the accounts of debtor Bonnie Tykla and debtor Robert Hampton in a deferred compensation plan (“DCP”) that the Commonwealth has established for its officers and employees. The chapter 7 trustee asserts that debtors’ DCP accounts *441are included in their respective bankruptcy estates by virtue of § 541(a) of the Bankruptcy Code. According the trustee, statutory restrictions imposed by Pennsylvania law on the…