Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca10-91-07051/USCOURTS-ca10-91-07051-0/pdf.json

Nature of Suit Code: 422
Nature of Suit: Bankruptcy Appeals Rule 28 USC 158
Cause of Action: 

---

In Re: 

STEPHEN 

STEPHEN 

v. 

KENNETH 

UNITED STATES COURT OF APPEALS 

FILLD FOR THE TENTH CIRCUIT Unlta:i States Court of Appeals 

Tent.li C,rcuit 

) 

) 

SMITH and MARCIA ANN SMITH, ) 

) 

Debtors. ) 

) 

) 

SMITH and MARCIA ANN SMITH, ) 

) 

Appellees, ) 

) 

) 

) 

MATHER, ) 

) 

Appellant. ) 

ORDER AND JUDGMENT* 

DEC 2 2 1992 

ROBERT L. HOECKER 

Clerk 

No. 91-7051 

(D.C. No. 90-546-C) 

(E.D. Okla.) 

Before McKAY, Chief Judge, SEYMOUR, and KELLY, Circuit Judges.** 

Appellant, Kenneth G. M. Mather, trustee for the bankruptcy 

estate of appellees Stephen Smith and Marcia Ann Smith, appeals 

* This order and judgment has no precedential value and shall 

not be cited, or used by any court within the Tenth Circuit, 

except for purposes of establishing the doctrines of the law of 

the case, res judicata, or collateral estoppel. 10th Cir. R. 

36.3. 

** After examining the briefs and appellate record, this panel 

has determined unanimously that oral argument would not materially 

assist the determination of this appeal. See Fed. R. App. P. 

34(a); 10th Cir. R. 34.1.9. The case is therefore ordered 

submitted without oral argument. 

Appellate Case: 91-7051 Document: 010110154884 Date Filed: 12/22/1992 Page: 1 
the district court's order holding that a qualified ERISA plan may 

be exempted from the property of the bankruptcy estate under 

11 U.S.C. § 522(b) (2) (A). This appeal is controlled by Gladwell 

v. Harline (In re Harline), 950 F.2d 669, 674 (10th Cir. 1991), 

cert. denied, 112 S. Ct. 2991 (1992), decided after the notice of 

appeal was filed in this case. Harline holds that a tax-qualified 

ERISA pension or profit sharing plan is excluded from the 

bankruptcy estate under 11 u.s.c. § 541(c) (2). Id. Because such 

a plan is not included in the estate created at the commencement 

of a case in bankruptcy, it is unnecessary to resort to the 

provisions of§ 522 to exempt such a plan from the resulting 

estate. 

The judgment of the United States District court for the 

Eastern District of Oklahoma is AFFIRMED. 

Entered for the Court 

Paul J. Kelly, Jr. 

Circuit Judge 

2 

Appellate Case: 91-7051 Document: 010110154884 Date Filed: 12/22/1992 Page: 2