MEMORANDUM OPINION
JOHN FLOWERS, Bankruptcy Judge.
This adversary proceeding was submitted to the Court on stipulated facts. Debtor filed his petition for relief under Chapter 7 and, in his attached schedule, claimed a pension and retirement plan as exempt. The § 341 meeting was held on January 8, 1982 and Ben A. Keith Co., a creditor, filed its objection to the exemption March 12, 1982.
In the initial...
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