Debtor's IRA accounts were subject to a prepetition writ of garnishment, but debtor claimed the accounts as exempt property in his chapter 7 bankruptcy. The judgment creditor objected and moved for relief from the automatic stay, asserting it held a perfected lien on the accounts. The court determined that, in order to be exempt under Utah law (Utah Code Ann. § 78-23-6(3)), an account must be "an annuity or other similar plan," and that most courts had ruled that IRA accounts were not exempt under similar statutes. Noting that public policy concerns dictate whether a particular trust fund may be exempted from a bankruptcy estate, the court determined that it would be unjust to allow debtors to frustrate the rights of their creditors by claiming that accounts to which they have easy access are "annuities or other similar plans." Therefore, the court granted creditor's motion for relief from stay, finding it "clear" that IRAs were not exempt property under Utah law.