In Re Groff

ORDER OVERRULING TRUSTEE’S OBJECTION TO DEBTOR’S CLAIM OF EXEMPTION

ALEXANDER L. PASKAY, Chief Judge.

The matter under consideration in this Chapter 7 case is the Trustee’s Objection to Debtor’s Claim of Exemptions, specifically, the objection to the Debtor’s claim that the funds rolled over into his investment retirement account from his Simplified Employee Pension Plan are exempt property pursuant to Florida Statute § 222.21. Upon conducting a final eviden-tiary hearing and considering the record, including the parties’ stipulated facts, this Court now finds and concludes as follows:

Sometime…