In RE MacINTYRE

74 F.3d 186 77 A.F.T.R.2d 96 -569, 96 Cal. Daily Op. Serv. 1181 , 96 Cal. Daily Op. Serv. 483 , 96 Daily Journal D.A.R. 2045 , 96 Daily Journal D.A.R. 697 In re Ronald C. MacINTYRE, In re Mary M. Pikus, Debtors. Linda K. DeMASSA; Philip A. DeMassa, Philip A. DeMassa, APC; and Ralph Boldt, Trustee, Appellants, v. Ronald C. MacINTYRE and Mary M. Pikus, Appellees. No. 94-55672. United States Court of Appeals, Ninth Circuit. Argued and Submitted Dec. 15, 1995. Decided Jan. 22, 1996. 1 Robert M. Swysgood, John Smaha & Associates, San Diego, California, for appellants. 2 Charles D. Christopher, San Diego, California, for appellees. 3 Appeal from the Ninth Circuit Bankruptcy Appellate Panel ASHLAND, OLLASON and VOLINN, Judges, Presiding. 4 Before: ALARCON and RYMER Circuit Judges, and QUACKENBUSH, Senior District Judge. * QUACKENBUSH, Senior District Judge: 5 The Creditors DeMassa and the Trustee in this bankruptcy proceeding, appeal from a Judgment by the Bankruptcy Appellate Panel (BAP), affirming the bankruptcy court, holding that the Debtors' private retirement plans are exempt from their bankruptcy estate under California law. The BAP had jurisdiction to hear the appeal pursuant…