DECISION REGARDING MOTION FOR RECONSIDERATION
WILLIAM C. HILLMAN, Bankruptcy Judge.
I. Introduction
On November 29, 1994, I issued an order denying the Debtor's claim of exemption in his Individual Retirement Account ("IRA") to the extent that it exceeded 7% of his total income during the five years preceding the date on which he filed for relief under the Bankruptcy Code pursuant to the last sentence of M.G.L. ch. 235, § 34A ...
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