SUPPLEMENT TO OPINION
STEVEN W. RHODES, Bankruptcy Judge.
On November 12, 1997, this Court issued an opinion holding that the interest of the debtor, Jesse Dunn, in the Defined Contribution Plan (Annuity Savings Plan) of his employer, the City of Detroit, is property of the estate and that his claim of exemption should be disallowed. In connection with those proceedings, the parties did not bring to the
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