Retirement Account having been heard, and the court having rendered a ruling sustaining the objection, it is ORDERED that the debtor’s amended exemption of $15,000 held in his Individual Retirement Account is denied. 1 . In other federal nonbankruptcy statutes exempting certain government benefits from creditor process, Congress has provided, using language substantially different than the language in § 522(d)(10), that the exemption runs to proceeds held by the beneficiary. See, e.g., 42 U.S.C. § 407(a) (providing in the case of social security benefits that "[n]one of the moneys paid ... shall be subject to execution, levy, attachment, garnishment, or other legal process”); see also Philpott v. Essex County Welfare Bd., 409 U.S. 413, 416, 93 S.Ct. 590, 592, 34 L.Ed.2d 608 (1973) (<HOLDING>). 2 . The Wisconsin statute interpreted by the
holding parent entitled to credit for any social security disability benefits paid to child as a result of parents disability holding that social security benefits paid to beneficiary retained their exempt status pursuant to  407 so long as the funds were invested such that they remained readily withdrawable holding that under 42 usc  407a social security benefits commingled with other nonexempt funds in a bank account remain exempt if the funds are reasonably traceable to social security income holding that use of social security benefits satisfied child support obligation holding that under 42 usc  407a social security benefits commingled with other nonexempt funds in a bank account remain exempt if the funds are reasonably traceable to social security income on a firstin firstout basis