Schafler

MEMORANDUM **

Schafler appeals the decision of the District Court upholding the Bankruptcy Court’s denial of her claim that some of her assets comprise an individual retirement account and should be exempt from the bankruptcy estate. We review de novo the question of whether Schafler is entitled to an exemption, Coughlin v. Cataldo (In re Cataldo), 224 B.R. 426, 428 (9th Cir. BAP1998), with the exception of findings by the Bankruptcy Court that Schafler acted in bad faith, which we review for *697 clear error. Arnold v. Gill (In re Arnold), 252 B.R. 778, 784 (9th Cir.BAP2000).

Schafler does not establish that the asset in question qualifies as an exempt account under Section ll-504(h) of the Courts and Judicial Proceedings Article of the Code of Maryland. This statute requires that the account meet the requirements of “ § 401(a), § 403(a), § 403(b), § 408, § 408A, § 414(d), or § 414(e) of the United States Internal Revenue Code of 1986, as amended, or § 409 (as in effect prior to January 1984) of the United States Internal Revenue Code of 1954, as amended.” Schafler does not argue, and the record does not indicate, that the account for which she claims an exemption satisfies…