OPINION AND ORDER
HAL J. BONNEY, Jr., Bankruptcy Judge.
This case comes upon the trustee's objection to the debtor's claim of exemptions in two Employee Retirement Income Security Act (hereinafter "ERISA") 29 U.S.C. § 1001 et seq. qualified pension plans. Thanks to the commendable efforts of counsel, all relevant facts have been determined by stipulation.
STIPULATED FACTS
On June 22, 1990 Dr. Ronald J. Wyles (hereinafter "Dr...
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