OPINION
DAVIS, Bankruptcy Judge.
This appeal arises from an order of the Bankruptcy Court requiring the appellant, USPLK Employees Federal Credit Union of Leavenworth, Kansas, [hereinafter referred to as USPLK], to return to the appellee-debtor, Ronald T. Klein, his retirement contribution refund. USPLK had deposited the refund check in Klein's account and had taken a set-off against the account for the unpaid balance on a loan made to Klein.
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