MEMORANDUM OPINION
WILLIAM V. ALTENBERGER, Bankruptcy Judge.
This matter comes before the court on the objection of James E. Whitmire, Jr., the Trustee, to the claimed exemption of Carol L. Sundeen, the Debtor, in an ERISA qualified pension plan.
On February 25, 1986, the Debtor filed a voluntary petition under the provisions of Chapter 7 of the Bankruptcy Code. In her petition the Debtor claimed as exempt her interest in a KEOGH Plan in the amount...
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