OPINION
SNYDER, Bankruptcy Judge.
I
Jere E. McDonald (McDonald) appeals the bankruptcy court's decision denying his objection to an exemption claimed by Gail E. Metz (Debtor) in the Metz Construction, Inc. retirement plan.
II
FACTS2
Debtor married Robert S. Metz on or about January 6, 1976. That same year, she formed Gail Mills Construction Co., Inc. She was the responsible managing officer...
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