MEMORANDUM
JOHN C. MINAHAN, Jr., Bankruptcy Judge.
In this adversary proceeding, the Chapter 7 bankruptcy trustee ("Chapter 7 Trustee" or "Trustee") seeks to set aside prepetition transfers by debtor Frank Loomer ("debtor") into an ERISA-qualified plan. Before the court are cross motions for summary judgment, filed on behalf of defendants, Becton, Dickinson and Co. ("B.D. & Co.") and State Street Bank & Trust Co. ("State Street Bank") (together...
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