OPINION AND ORDER
JOHN J. THOMAS, Bankruptcy Judge.
[Nature of Proceeding: Trustee's Objection to Exemptions]
The Trustee has filed an objection to the exemption claim of the Debtors. The Debtors have attempted to exempt a tax deferred annuity contract with the Variable Annuity Life Insurance Company ("VALIC") with a value, as of filing, of Twenty-Four Thousand Five Hundred Seventy-Nine and 67/100 Dollars ($24,579.67). The Debtors...
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