MEMORANDUM OPINION AND ORDER
ROLAND J. BRUMBAUGH, Bankruptcy Judge.
THIS MATTER came on for hearing on September 12, 1994, on the Trustee's Objection to the Debtor's Claims of Exemptions.
The facts are not in dispute. Debtors claim an exemption under C.R.S. § 13-54-102(1)(l) for the cash surrender value for two life insurance policies. The total cash surrender value for both policies is less than $5,000.00.
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