In Re: Baker, Case No. 09-13144 (US 11th Cir., December 22, 2009). Excerpt: A United States District Court has affirmed the decision of a bankruptcy court that Baker's Keogh plan was not exempt under Section 222.21(2)(a)(1), Florida Statutes. Baker was the sole participant in and beneficiary of a Keogh plan managed by Fidelity Investments, which had obtained letter rulings from Internal Revenue Service that the plan was 'acceptable under Section 401 of the Internal Revenue Code.'  MORE >>