to hold that pension benefits paid pursuant to a Pension Plan in the nature of a state law spendthrift trust are property of the debtor’s estate. It is clear that 11 U.S.C. § 541(a)(1) broadly defines “property of the estate” to include all legal or equitable interests of the debtor in property except for interests defined in 11 U.S.C. § 541(b) and 11 U.S.C. § 541(c)(2). 11 U.S.C. § 541(c)(2) provides that a restriction on the transfer of a beneficial interest in a trust enforceable under applicable non-bankruptcy law is enforceable in bankruptcy. Thus, it is clear that interests of a debtor which are subject to enforceable state law transfer restrictions are not property of a debtor’s estate. See e.g., Bezanson v. Maine National Bank, 42 B.R. 599, 601-602 (Bankr.D.Maine 1984) (<HOLDING>). Once such property has been actually paid to
holding that a public trust that exercised control over the beneficiarys employment did not change the benefit plan into a government plan because the trust did not establish the plan or control it holding that a debtors interest in an erisaqualified plan was excluded under  541c2 holding that a debtors interest in an erisaqualified employercontrolled stock bonus and profit sharing retirement trust was excluded from the debtors estate pursuant to 11 usc  541c2 and applicable state spendthrift trust law where the plan involved no active participation by the employee where the plan included a statutorily required antialienation provision and where the plan precluded borrowing and withdrawals by the debtor except on the debtors death termination of employment disability retirement or termination of the plan holding that a plan provision stating that the summary plan description and summaries of material modifications  are hereby incorporated by reference and constitute a part of the plan acted to incorporate into the plan a limitations provision found only in the summary plan description holding that disability provision in comprehensive retirement plan constituted a welfare plan