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IN RE PARKS

No. 00B-27517.

255 B.R. 768 (2000)

In re Michael A. PARKS and Theresa L. Parks, Debtors.

United States Bankruptcy Court, D. Utah, Central Division.

November 9, 2000.

Attorney(s) appearing for the Case

Stephen W. Rupp, McKay, Burton & Thurman, Salt Lake City, Utah, for trustee.

Daniel R. Boone, Salt Lake City, Utah, for debtors.

MEMORANDUM DECISION AND ORDER

JUDITH A. BOULDEN, Bankruptcy Judge.

This contested matter raises the issue of whether funds held in an ERISA qualified pension plan, over which the debtor has complete control, are included in property of the bankruptcy estate, and if so, whether they are exempt. The issue is before the court upon the Chapter 7 Trustee's Objection to Exemption claimed by Theresa Parks, one of the debtors...

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