The Chapter 7 Trustee filed a Complaint to avoid the debtor's prepetition conversion of cash into a Roth IRA and life insurance policy as a fraudulent transfer pursuant to 11 U.S.C. § 548(a)(1).  The Court held that the debtor's use of cash to purchase the IRS and life insurance policy constituted a "transfer" or property within the scope of Section 548 because the debtor's interest in the property changed.  However, the Court did not address the ultimate question of whether the debtor's admitted intent to convert the non-exempt cash into exempt property is sufficient evidence for the trustee to prevail, and continued that issue for a future hearing.