Before filing Chapter 13 bankruptcy, the debtors (married couple) withdrew funds from their IRA and deposited the funds in their sole proprietorship business account. The bankruptcy trustee objected to debtors' ability to claim the funds as exempt on the basis that the funds did not derive from an IRA or lost their character as IRA funds. The court disagreed, noting that the same amount was deposited as had been withdrawn and their character had not been destroyed. While the funds weren't rolled over with the 60-day period allowed under the I.R.C., that did not prevent the funds from being exempt under state (OH) law because the state law exemption was drafted broadly with the intent to protect retirement assets. In re Karn, No. 13-62446, 2-14 Bankr. LEXIS 3299 (Bankr. N.D. Ohio Aug. 4, 2014).