United States Bankruptcy Court, D. Oregon.
MEMORANDUM OPINION
ELIZABETH L. PERRIS, Bankruptcy Judge.
This matter arises upon the trustee's objection to the Debtor's claim of exemption of his interest in a vested profit-sharing retirement plan. The Debtor's response to the trustee's objection raises two issues; first whether the funds held in the retirement plan are property of the bankruptcy estate, and second, if the funds are property of the estate, whether they are exempt under ORS 23.170 (1985...
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