The Court granted the trustee's motion to turn over property (the debtor's pro rata portion of federal income tax refund) because, as held in In re Whitmer, 228 B.R. 841 (W.D. Va. 1998) and based on Beaman v. Shearin (In re Shearin), 224 F.3d 346 (4th Cir. 2000), the broad language of 11 U.S.C. § 541(a)(1) considers the earned income credit (“EIC”) to be property of the estate and thus, the EIC must be turned over to the trustee.  In reaching this decision, the Court found that even though the debtor could not receive the EIC until after the petition date when she filed her tax return, the EIC is rooted in the pre-petition past because the amount of the EIC was calculated based on the debtor's total income for the taxable year and the EIC is rooted in the post-petition time period because 26 U.S.C. § 32(e) prevents the EIC from being available for tax returns covering a period of less than 12 months.