MEMORANDUM OPINION
FRANK W. KOGER, Chief Judge.
Debtors filed a petition for relief under Chapter 7 on December 29, 1988. They subsequently twice amended their schedules of assets and exemptions and ended up in the posture of disclosing an interest of debtor, Joel B. Thompson, in the Proctor & Gamble Profit Sharing Trust Plan. This was valued at $22,580.00 and was claimed as exempt under Section 513.430(10)(e) R.S.
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