In re Kane

Debtor was granted an exemption from estate property for an IRA created from a rolled over exempt employee stock ownership plan.
Procedural posture: 
In a proceeding asserted under chapter 7, the trustee objected to amended claimed exemptions that the debtor asserted to the funds maintained by the debtor in an individual retirement account ("IRA") and the trustee sought a turnover of the funds to the estate.
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