In re Norris

OPINION

CHRISTINE M. GRAVELLE, U.S.B.J.

I. Introduction

This matter raises the issue of whether an inherited individual retirement account, which names debtor, Bridgette Norris (“Debtor”) as beneficiary, constitutes property of the bankruptcy estate. In her schedules, which she amended twice, Debt- or asserts both an exemption and an exclusion from her estate of her interests in pension funds, including an inherited IRA (the “Inherited IRA”), The Chapter 7 Trustee, Andrea Dobin (“Trustee”) objects to both assertions and requests a ruling that the Inherited IRA is property of the estate, which…