OPINION
PER CURIAM:
Respondent Donald Dobson is employed by Exber, Inc., dba El Cortez Hotel and Casino. Donald participates in the El Cortez Hotel and Casino Profit Sharing Retirement Plan of which appellant is the trustee. At the time pertinent to this case, Donald's portion of the profit sharing retirement plan totaled $107,000. According to the terms of the profit sharing retirement plan, Donald is not entitled to disbursement of his portion of the fund...
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