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IN RE GAUDETTE

Bankruptcy No. 96-12653-MWV. Adversary No. 97-1096-MWV.

240 B.R. 649 (1999)

In re Reginald GAUDETTE, Debtor. Richard R. Erricola, Trustee, Plaintiff, v. Reginald Gaudette, Defendant.

United States Bankruptcy Court, D. New Hampshire.

June 11, 1999.

Attorney(s) appearing for the Case

Geraldine Karonis, Assistant U.S. Trustee, Manchester, NH, for UST J. Christopher Marshall.

William S. Gannon, Wadliegh, Starr & Peters, P.L.L.C., Manchester, NH, Thomas J. Raftery, Carlisle, MA, for plaintiff.

Joseph A. Foster, Ralph Holmes, McLane, Graf, Raulerson & Middleton P.A., Nashua, NH, Marc L. Van De Water, Thomas, Utell, Van De Water & Raiche, Manchester, NH, for defendant.

MEMORANDUM OPINION

MARK W. VAUGHN, Chief Judge.

The Court has before it the Plaintiff's Request for Ruling, which seeks a determination that the Debtor's pension plan, the OFS Pension Plan and Trust ("OFSPPT" or "Plan"), is not a qualified pension plan under the Employee Retirement Income Security Act of 1974 ("ERISA"). For the following reasons, the Court grants the Plaintiff's request and finds that...

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