Chapter 7 debtors claimed IRA exemptions on Schedule C pursuant to Section 522(b)(3)(C).  The trustee argued that since Virginia opted out of federal exemption scheme, the debtors could only claim the Virginia exemption for retirement accounts under Va. Code section 34-34 and within the time limit prescribed by Va. Code section 34-17.  The Court relied on In re Diaz, 2010 Bankr. Lexis 1944 (Bankr. E.D. Va. June 10, 2010), which held that a debtor who is required to take state law exemptions can still elect to claim the retirement account exemption under section 522, and overruled the Trustee's objection.