MEMORANDUM ORDER GRANTING TO GENERAL MOTOR ACCEPTANCE CORPORATION ENTITLEMENT TO RETAIN REBATED UNEARNED INSURANCE PREMIUM
RONALD G. PEARSON, Bankruptcy Judge.
Issues before the Court are whether a security agreement grants a security interest in unearned insurance premiums sufficient to defend against the claim of a trustee in bankruptcy, and whether a premium financier may compel cancellation of an insurance policy to recover its collateral.
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