OPINION
JAMES F. QUEENAN, Jr., Chief Judge.
Joseph Szabo, the chapter 13 trustee, objects to confirmation of the Debtor's chapter 13 plan on the ground that the plan's ten percent dividend provides value to creditors which is less than what they would receive in liquidation under chapter 7, in violation of 11 U.S.C. § 1325(a)(4). The dispute centers upon the effect of the Debtor's claim to an exemption under 11 U.S.C. § 522(b)(2)(B) which permits...
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