(Chapter 7 case in which debtors claimed exemption for $139,000 contained in retirement plan; trustee objected and court held that funds not exempt from inclusion in bankruptcy estate; pre-petition, funds had been transferred to different bank account to be used to invest in real estate in Panama with $139,000 remaining in account at time petition filed; Illinois opted out of federal exemption scheme, and state law does not exempt assets that were once held in qualified IRA but were no longer so held at time of petition; state law exempts interests held in qualified IRA and does not exempt right to receive such funds).