OPINION
LARRY L. LESSEN, Bankruptcy Judge.
The issue before the Court is whether the Debtor, who was the beneficiary of her husband's life insurance policy, may exempt the proceeds of the life insurance policy pursuant to Indiana Code Section 27-1-12-14(c).
The Debtor, Cheryl Harmon Bannourah, is 38 years old. She has a 4½ year old son, Michael. The Debtor's husband, who died in November 1993, named the Debtor as the beneficiary of a...
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