OPINION
DIANE WEISS SIGMUND, Bankruptcy Judge.
Before the Court is the Objection of the Chapter 7 Trustee to Debtor's Exemptions. The Trustee objects to Debtor's listing as exempt under 42 Pa.C.S.A. § 8124(b)(1)(ix) all monies contained in a certain Individual Retirement Account (the "IRA"). The parties agreed that this matter may be decided on the pleadings without oral argument.
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