Debtors, all self-employed professionals, listed ERISA-qualified pension plan funds as assets in their bankruptcies, but claimed them as exempt under Utah law. Trustee objected to the exemptions. Debtors offered three rationales for either excluding or exempting the pension funds: (1) the funds are excluded from estate property under 11 U.S.C. § 541(c)(2); (2) ERISA-qualified pension plans are exempt under 11 U.S.C. § 522(b)(2)(A); and (3) the funds are exempt under Utah law. The court concluded that, since debtors' pension plans did not constitute spendthrift trusts under Utah law, they were not excluded from debtors' estates by § 541(c)(2). The court also concluded that the funds were not exempt under § 522(a)(2)(A), which allows debtors to exempt both property subject to state exemptions and property that is exempt under federal law, except under the alternative federal exemptions in § 522(d), because a majority of courts have held that ERISA plans are not so included. Finally, the court concluded that debtors' plans were exempt under Utah Code Ann. § 78-23-6(3), but only to the extent the funds were "reasonably necessary" for the support of debtors and their dependents.