In re Hemmer, No. 09-15602-AJM-7, 2010 Bankr. LEXIS 135 (Bankr. S.D. Ind. Jan. 14, 2011)

(Chapter 7 case in which debtor had transferred ERISA pension plan from former employer to Sec. 401 plan when debtor become self-employed; debtor used funds in plan to pay living expenses and start franchise businesses; upon filing bankruptcy, debtor claimed amount in plan as exempt asset; court agreed, even though debtor's conduct concerning funds in plan rendered them to be non longer a "tax qualified" plan under I.R.C. Sec. 401(a).