In Re Bornack

MEMORANDUM OPINION

JOHN H. SQUIRES, Bankruptcy Judge.

This matter comes before the Court on the motion to compel turnover of assets filed by Brenda Porter Helms, as Chapter 7 Trustee (“Trustee”) for the bankruptcy estate of Stephen W. Bornaek (“Debtor”) pursuant to 11 U.S.C. § 542 and the objection of the Debtor thereto claiming that those assets are exempt under 735 ILCS 5/12-lOOHf). The Court grants in part the Trustee’s motion for turnover as to the Preference Plus Account and denies the motion as to the other asset, the Universal Life Account. In addition, the Court overrules the Debtor’s…