In re Moise

*198FINDINGS OF FACT AND CONCLUSIONS OF LAW REGARDING THE TRUSTEE’S OBJECTION TO EXEMPTION

MELVIN S. HOFFMAN, Bankruptcy Judge.

David M. Nickless, the chapter 7 trustee in this case, has objected to the exemption claimed by the debtors, Kesnel Moise and Bianca Moise (also known as Bianca Adrien), in a certain savings account at Citizens Bank. The basis for the trustee’s objection is that the account was a trust account for the benefit of the debtors’ son and that all or substantially all the funds in the account were deposited within four years of the bankruptcy filing when the debtors were…