Cite as: 504 U. S. 753 (1992)
Opinion of the Court
Appeals held that Shumate's interest in the Plan should be excluded from the bankruptcy estate under § 541(c)(2). Ibid. The court then declined to consider Shumate's alternative argument that his interest in the Plan qualified for exemption under § 522(b). Id., at 365-366.
We granted certiorari, 502 U. S. 1057 (1992), to resolve the conflict among the Courts of Appeals as to whether an antialienation provision in an ERISA-qualified pension plan constitutes a restriction on transfer enforceable under "applicable nonbankruptcy law" for purposes of the § 541(c)(2) exclusion of property from the debtor's bankruptcy estate.1
II
A
In our view, the plain language of the Bankruptcy Code and ERISA is our determinant. See Toibb v. Radloff, 501 U. S. 157, 160 (1991). Section 541(c)(2) provides the following exclusion from the otherwise broad definition of "property of the estate" contained in § 541(a)(1) of the Code:
"A restriction on the transfer of a beneficial interest of the debtor in a trust that is enforceable under applicable nonbankruptcy law is enforceable in a case under this title." (Emphasis added.)
1 Compare In re Harline, 950 F. 2d 669 (CA10 1991) (ERISA anti-alienation provision constitutes "applicable nonbankruptcy law"), cert. pending, No. 91-1412; Velis v. Kardanis, 949 F. 2d 78 (CA3 1991) (same); Shumate v. Patterson, 943 F. 2d 362 (CA4 1991) (this case; same); In re Lucas, 924 F. 2d 597 (CA6) (same), cert. denied sub nom. Forbes v. Holiday Corp. Savings and Retirement Plan, 500 U. S. 959 (1991); and In re Moore, 907 F. 2d 1476 (CA4 1990) (same), with In re Dyke, 943 F. 2d 1435 (CA5 1991) (ERISA antialienation provision does not constitute "applicable non-bankruptcy law"); In re Daniel, 771 F. 2d 1352 (CA9 1985) (same), cert. denied, 475 U. S. 1016 (1986); In re Lichstrahl, 750 F. 2d 1488 (CA11 1985) (same); In re Graham, 726 F. 2d 1268 (CA8 1984) (same); and In re Goff, 706 F. 2d 574 (CA5 1983) (same).
757
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