MEMORANDUM OPINION
STEPHEN J. COVEY, Bankruptcy Judge.
This matter came on to be heard upon the Complaint for Declaratory Judgment filed herein by debtor and plaintiff, Stanley Howard Rich ("Debtor"), seeking a determination that his interest in a pension fund is not subject to the unfiled tax lien of the Internal Revenue Service ("IRS"). The Court held an evidentiary hearing on May 2, 1996 to determine whether the pension plan at issue is an ERISA
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