OPINION ON OBJECTION TO DEBTOR'S EXEMPTING TWO IRA'S
ARTHUR J. SPECTOR, Bankruptcy Judge.
The issue to be decided is whether the Michigan exemption from levy and sale permitting a debtor to exempt "[a]n individual retirement account," Mich.Comp.Laws § 600.6023(1)(k), exempts one-and-only-one IRA or any-and-all IRAs owned by the judgment debtor. For the reasons which follow, we agree with the chapter 7 trustee and the creditors that the statutory...
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