In Re McBride
United States Bankruptcy Court, S.D. Texas
1Opinion of the Court
MEMORANDUM OPINION ON TRUSTEE’S OBJECTION TO EXEMPTIONS
JEFF BOHM, Bankruptcy Judge.
I. INTRODUCTION
This Memorandum Opinion addresses the issue of whether after-tax contributions to an ERISA-qualified savings plan constitute property of the bankruptcy estate. 1 The Debtor claimed her savings plan as exempt under Texas state law. [Docket No. 1, Schedule C.] The Trustee objected to the exemption of the Debtor’s after-tax contributions to the savings plan. [Docket No. 9.] For the reasons set forth below, this Court holds that the Debtor’s after-tax contributions are excluded from the bankruptcy…
2Cases cited22 opinions
- Patterson v. ShumateSupreme Court of the United States · 1992
- Nachman Corp. v. Pension Benefit Guaranty CorporationSupreme Court of the United States · 1980
- Guidry v. Sheet Metal Workers National Pension FundSupreme Court of the United States · 1990
- In the Matter of Daniel J. YONIKUS and Carolyn S. Yonikus, Debtors. Appeal of Daniel J. YONIKUSCourt of Appeals for the Seventh Circuit · 1993
- In Re Basil N. Spirtos, Debtor. Basil N. Spirtos v. Irene MorenoCourt of Appeals for the Ninth Circuit · 1993
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