MEMORANDUM-DECISION, FINDINGS OF FACT, CONCLUSIONS OF LAW AND ORDER
STEPHEN D. GERLING, Bankruptcy Judge.
This matter comes before the Court on the objections of the Trustee and the Utica Teachers Federal Credit Union ("UTFCU" or the "Union") to the claimed exemptions of Charles L. Hill ("Debtor"), pursuant to § 522 of the Bankruptcy Code, 11 U.S.C.A. §§ 101-1330 (West 1979 & Supp.1988) ("Code"), §§ 282 and 283 of the New York...
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