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IN RE DAMAST

Bankruptcy No. 90-1815.

136 B.R. 11 (1991)

In re Melvin DAMAST, Debtor.

United States Bankruptcy Court, D. New Hampshire.

December 27, 1991.

Attorney(s) appearing for the Case

Dennis G. Bezanson, So. Portland, Me., trustee.

Charles A. Russell, Concord, N.H., for debtor.

MEMORANDUM OPINION

JAMES E. YACOS, Bankruptcy Judge.

In this individual chapter 7 case, the debtor is seeking to either exclude from the estate — or claim as exempt — four retirement plans. Conversely, the trustee seeks to include the plans, totaling over $38,000 dollars, as non-exempt property of the estate. The questions presented are matters of first impression in this district. The Court of Appeals...

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