OPINION
WILLIAM V. ALTENBERGER, Bankruptcy Judge.
Monty P. McClellan, (Debtor) is a doctor. Prior to his bankruptcy filing he practiced medicine through a professional corporation, M & S Medical Center S.C. (M & S), which established ERISA qualified profit-sharing and pension plans (PLANS). Also prior to his bankruptcy filing the National Bank of Monmouth (BANK), on February 9, 1984, took a judgment against him for $150,145.53. Shortly thereafter...
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