In re Bauer, No. 13-01562-HB, 2013 Bankr. LEXIS 2449 (Bankr. D. S.C. Jun. 12, 2013)

(Chapter 13 case in which debtor claimed exemption for inherited IRA; debtor's reorganization plan cannot be confirmed if IRA not exempt asset; exemption allowed on basis that statutes involving debtor's exemptions to be construed broadly in favor of debtor and exemption; court determines that inherited IRA is exempt asset and follows decisions of Eighth Circuit (In re Nessa, 426 B.R. 312 (8th Cir. BAP 2010) and Fifth Circuit (In re Chilton, 674 F.3d 486 (5th Cir. 2012)). 

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