WILKINSON, Circuit Judge:
Here we must decide whether the interests of several debtors in an ERISA-qualified profit-sharing and pension plan are the property of their bankruptcy estates. The trustee in bankruptcy brought this suit seeking turnover of those interests. The plan administrator maintains, however, that the debtors' interests in the plan are not subject to turnover because they are protected by an enforceable restriction of transfer under ERISA which the...
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