Judge:
Honorable Mary Grace Diehl
Date:
Order overruling the case trustee’s objection to exemption of IRA. Trustee objected to Debtor’s exemption of an IRA. Trustee argued that the United States Supreme Court’s decision in Clark v. Rameker, 134 S. Ct. 2242 (2014), controlled this case because Debtor’s IRA included inherited funds from her late spouse’s IRA. The Court overruled Trustee’s objection because Debtor’s IRA was not an “inherited IRA.” Rather, Debtor held the exempted IRA in her own name. The Court saw nothing in Clark or the Bankruptcy Code that would prevent Debtor from exempting the full amount of her IRA, including the funds rolled over into Debtor’s IRA from her late spouse’s IRA.