OPINION
JONES, Bankruptcy Judge:
John Hancock Mutual Life Insurance Company appeals a bankruptcy court order requiring it to turnover to the estate $2,375.70 held by it in its capacity as administrator of the Debtor's ERISA plan.
FACTS
The Debtors, Sharon and Michael Kincaid, filed a bankruptcy petition on December 26, 1985. At the time of the filing, Sharon Kincaid was an employee of the Appellant, John Hancock Mutual Life Insurance Company...
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