OPINION OF THE COURT
SLOVITER, Chief Judge.
Before us on this appeal is a statutory interpretation issue of first impression for an appellate court — whether the investment rules set forth in 11 U.S.C. § 345(b) for bankruptcy estates are mandatory requirements or merely suggested methods of investment that the bankruptcy court can modify or waive. The issue is a legal one over which our review is plenary.
I.
Appellant Columbia...
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