months). Subtracting the hypothetical chapter 13 expenses of $2,910 from the projected disposable income results in projected income available for distribution of $23,946. Comparing this amount with the debtor’s present unsecured debt of $24,827, the debtor could repay approximately 96% of his debt within 36 months. 4 . It has been held, however, that the funds already in the qualified retirement account are not "disposable income” within the meaning of § 1325(b). See In re Solomon, 67 F.3d 1128 (4th Cir.1995); In re Stones, 157 B.R. 669 (Bankr.S.D.Cal.1993). 5 . The cases upon which they rely, however, do not adopt a per se rule, but rather appear to address the necessity of the claimed expenses on a case per case basis. See, e.g., In re Festner, 54 B.R. 532, 533 (Bankr.E.D.N.C. 1985) (<HOLDING>); In re Fountain, 142 B.R. 135, 136-37 (Bankr.
holding that debtors additional retirement fund was not reasonably necessary holding that former husbands highway patrol retirement fund could be taken into account in dispersing marital property even though the fund was a substitute for social security holding liability could not be transferred to the fund where the certificate of insurance was not signed holding that a debtors inherited ira could not be exempt under a wisconsin statute because the source of the fund was immediately payable regardless of debtors age or retirement status holding that an additional remedy does not constitute an additional requirement