OPINION
SIDNEY C. VOLINN, Bankruptcy Judge.
The trustee contends that the debtor's beneficial interests in two employee benefit plans are property of the estate and not properly claimed by the debtor as exempt. He seeks turnover of the property by the debtor's employer, Pacific Northwest Bell ("PNB"), pursuant to Section 542(a). PNB contends that the funds are not property of the estate while the debtor contends that even if they are estate property they...
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