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IN RE SEELING

No. 11-30957.

471 B.R. 320 (2012)

In re Holly Anne SEELING, Debtor.

United States Bankruptcy Court, D. Massachusetts, Western Division.

May 24, 2012.

Attorney(s) appearing for the Case

Peter C. Lacy, Hoden, MA, for Debtor.

MEMORANDUM OF DECISION

HENRY J. BOROFF, Bankruptcy Judge.

Before the Court is the "Trustee's Objection to Debtor's Exemption in an Inherited IRA" (the "Trustee's Objection"). The Court must here decide whether a debtor may employ 11 U.S.C. § 522(d)(12)1 to exempt an individual retirement account whose proceeds have been inherited — a question that appears to be one...

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