MEMORANDUM OPINION
BERNARD MARKOVITZ, Bankruptcy Judge.
The above-captioned Claimants have filed proofs of claim seeking severance pay in varying amounts from Debtor.
Claimants assert that Debtor had a policy at the time they were placed on permanent layoff which provided severance pay for salaried employees in accordance with a prescribed formula. They further contend that all of the severance pay to which they are entitled was "earned" within ninety...
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