ORDER
ALSOP, Chief Judge.
The above entitled matter comes before the court upon appeal by the Trustee of the decision of the bankruptcy court regarding exemption of debtors' Public Employee's Retirement Account ("PERA"). Specifically, the bankruptcy court held that the debtors' exemption of PERA pension entitlements under Minn.Stat. § 353.15 does not violate Article 12 § 1 of the Minnesota Constitution.
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