[T][U] In re Futoran

MEMORANDUM1 Chapter 7 Trustee Max H. Rush appeals the district court's order reversing the bankruptcy court's ruling that Debtor Robert J. Futoran's IRS/ERISA-qualified pension and profit sharing plans (""the plans"") are not excluded from Futoran's estate. On October 23, 1992, the United States District Court for the Central District of California entered its Findings and Memorandum Opinion reversing the bankruptcy court's ruling that sustained the Trustee's objection to the debtor's claim of exemption pursuant to California Civil Procedure Code section 704.115.1a