DECISION REGARDING TRUSTEE'S OBJECTION TO EXEMPTION
WILLIAM C. HILLMAN, Bankruptcy Judge.
I. Background
V. Raymond Destremps, Jr. (the "Debtor") is an employee of the Massachusetts Department of Revenue. He participates in the Commonwealth of Massachusetts Employees Deferred Compensation Plan (the "Plan"). On the date the Debtor filed his Chapter 7 petition, his interest in the Plan had a value of $18,000.
The Debtor claimed...
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