MEMORANDUM OPINION
MARTIN V.B. BOSTETTER, Jr., Chief Judge.
In the case at bar we are called upon to determine whether the trustee's objection to the debtor's claimed exemption of $84,534.00 currently in her former husband's pension plan should be sustained. The parties have stipulated to the fact that the pension plan is an ERISA-qualified plan. The issue is whether the funds become property of the estate...
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