DECISION
ROBERT E. GRANT, Bankruptcy Judge.
Debtor, Darol Blaine VanMeter, sought relief under Chapter 7 of the United States Bankruptcy Code on November 30, 1990. On the date of the petition, he was employed by K & K Insurance Company, Inc. and participated in the company's 401(k) profit sharing trust plan. The plan is qualified under the Employee Retirement Income Security Act of 1974 (ERISA). Debtor's interest in the plan was valued at $10,328.64...
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