United States District Court, W. D. New York.
CURTIN, Chief Judge.
This case raises the issue of whether the bankrupt's credits under a qualified Employee Retirement Income Security Act of 1974 [ERISA] pension plan constitute property which passes to the trustee under § 70(a)(5) of the Bankruptcy Act. It is on appeal from a decision of Bankruptcy Judge Beryl E. McGuire of the Western District of New York dated October 31, 1978, finding that the pension credits were not property. For the reasons stated below...
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