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IN RE MOSES

Nos. 98-55029, 98-55086.

167 F.3d 470 (1999)

In Re: Max R. MOSES; Marlene E. Moses, Debtors. Howard Ehrenberg, Chapter 7 Trustee, Appellant, v. Southern California Permanente Medical Group, Appellee. In Re: Max R. Moses; Marlene E. Moses, Debtors. Southern California Permanente Medical Group, Appellant, v. Howard Ehrenberg, Chapter 7 Trustee, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided January 26, 1999.

Attorney(s) appearing for the Case

Edward M. Wolkowitz, Robinson, Diamant & Brill, Los Angeles, California, for the appellant-cross-appellee.

Victoria A. Graff, O'Melveny & Myers, Los Angeles, California, for the appellees-cross-appellants.

Before: SNEED, HALL, and RYMER, Circuit Judges.

Argued and Submitted October 6, 1998-San Francisco, CA.

SNEED, Circuit Judge:

Appellant Howard M. Ehrenberg ("Ehrenberg"), Chapter 7 bankruptcy trustee for Max Moses ("Debtor Moses") and Marlene Moses (collectively the "Debtors"), appeals from the decision of the Bankruptcy Appellate Panel ("BAP") which concluded that Debtor Moses' Keogh Plan ("Keogh Plan" or "Plan") was excluded from the bankruptcy estate.

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