Therefore, it appears that Debtors maximized their exemptions through lawful, pre-bankruptcy planning, as intended by Congress when it adopted the Bankruptcy Code. The practice is not fraudulent as to creditors, and permits the debtor to make full use of the exemptions to which he is entitled under the law. No. 989, 95th Cong. An order will be entered overruling the Trustee's objection to the annuity exemption. Dated this 27th day of February, 1995.
Exemptions are to be construed liberally in the debtor's favor.