OPINION ON MOTION FOR SUMMARY JUDGMENT
SAMUEL J. STEINER, Chief Judge.
FACTS AND PROCEDURE
The trustee has filed a motion for summary judgment on the issue of whether the debtors may properly exempt Mr. Jones' interest in his Boeing VIP Plan (Voluntary Investment Plan). The Boeing VIP is a § 401(k) plan as defined under the Internal Revenue Code, and is covered by the Employee Retirement Income Security Act (ERISA). Under the Plan, an employee...
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