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IN RE ARD

No. 8:09-bk-22280-KRM.

435 B.R. 719 (2010)

In re Ann S. ARD aka Ann S. Szmansky, Debtor.

United States Bankruptcy Court, M.D. Florida, Tampa Division.

August 18, 2010.

Attorney(s) appearing for the Case

Richard V. Ellis, Hausburg & Ellis, PA, Sarasota, FL, for Debtor.

Shari Streit Jansen, Sarasota, FL, Trustee.

Camille Iurillo, Iurillo & Associates PA, St. Petersburg, FL, for Trustee.

MEMORANDUM OPINION AND ORDER GRANTING TRUSTEE'S MOTION FOR TURNOVER OF PROPERTY OF THE ESTATE

K. RODNEY MAY, Bankruptcy Judge.

The trustee opposes the debtor's claim to exempt an IRA that she inherited more than ten years ago. For the reasons stated below, the Court concludes that, after the inheritance, the account acquired a different status under the retirement provisions of the Internal Revenue Code. Therefore, the account does not come within...

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