MEMORANDUM OPINION
KAREN M. SEE, Bankruptcy Judge.
The issue is whether consolidation of two student loans into a new government-guaranteed loan alters the date when the loan "first becomes due" and renders the consolidation loan nondischargeable. This is a core proceeding and the court has jurisdiction pursuant to 28 U.S.C. §§ 157(b)(2) and 1334(b).
STIPULATED FACTS
The parties stipulated to the following:
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