(debtors, married couple, opened two I.R.C. §529 Education Savings Accounts for benefit of husband’s two children from prior marriage and filed Chapter 7 petition less than five months later; debtor moved for order directing turnover of funds in accounts; accounts held to be property of bankruptcy estate because wife owns accounts and contributions made within year preceding petition date; no state or federal exemption applies; while Bankruptcy Code provides special treatment for domestic support obligations, such treatment does not include earmarking pre-petition assets for post-petition obligations; accounts held to be non-exempt property of bankruptcy estate; see also In re Bourguignon, 416 B.R. 745 (Bankr. D. Idaho 2009)).