OPINION
JAMES F. QUEENAN, Jr., Bankruptcy Judge.
The Debtors, Harold E. Rubin ("Rubin") and Marvin J. Nadler ("Nadler"), seek to exclude from their bankruptcy estates their benefits under the pension plan of Halmar Distributors, Inc. ("Halmar"). Alternatively, if the benefits are included in the estates in the first instance, the Debtors contend that they are entirely exempt as "reasonably necessary . . . for support" within the meaning of § 522(d)...
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