Cases for consideration ...

In re Coppola (5th Cir. 2005) Where a divorce decree encumbered part of a debtor/spouse's retirement annuity to secure future alimony payment owed by that spouse, the encumbered portion of the retirement funds ceased to be tax-qualified retirement funds, and thus could not be exempted by the debtor under 11 USC 522(b) and applicable State (Texas) law. In re Church (8th Cir. BAP 2005) The bankruptcy court did not err in finding that plaintiff failed to prove that a debt owed him for attorney's fees is nondischargeable pursuant to 11 U.S.C. section 523(a)(2)(A).