MEMORANDUM
CLIVE W. BARE, Bankruptcy Judge.
At issue is whether the assets of the debtor's pension plan, established and funded by a partnership of which debtor was a partner, are either excluded from the debtor's estate under 11 U.S.C.A. § 541(c)(2) (1979) or, alternatively, exempted from the debtor's estate under Tenn.Code Ann. § 26-2-111(1) (1980).
I
Involuntary chapter 7 proceedings...
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