Sticka

Ronald R. Sticka, Chapter 7 bankruptcy trustee (“trustee”), appeals the district court’s affirmance of the bankruptcy court’s order holding that a judgment awarded to debtor Jean W. (“Wilma”) Wilbur, representing her contribution to her and her former domestic partner’s provisions for retirement, was exempt from the bankruptcy estate. We have jurisdiction pursuant to 28 U.S.C. § 158 (d). We reverse.

I.

Debtor Wilma Wilbur and Noel DeLapp lived together for eighteen years, but never married. They separated in 1989, when debtor was 63 years old and Mr. DeLapp was 46 years old. At the time of separation, Mr. DeLapp had accumulated approximately $33,000 in a Public Employees Retirement System (“PERS”) retirement account. In a suit filed in equity to divide the assets acquired during the period of their cohabitation, 1 the Oregon Court of Appeals *1219 awarded debtor $16,750 plus 9% interest, payable by Mr. DeLapp in annual installments of $3,000 and due on June 1 of each year. Wilbur v. DeLapp, 119 Or.App. 348 , 850 P.2d 1151, 1154 (1993). Of the $16,750, $16,000 represented debtor’s “contribution to the parties’ financial provisions for retirement.” Id. Although the court…