MEMORANDUM-OPINION AND ORDER
J. WENDELL ROBERTS, Bankruptcy Judge.
This matter is presently before the Court on the Debtors' Motion to retain their 1999 Federal Child Tax Credit ("FCTC") they are otherwise required to turn over to the Trustee pursuant to both L.B.R. 13 (W.D.Ky.) and the terms of the Order of Confirmation. Debtors argue that the FCTC is an exempt public assistance benefit pursuant to KRS 205.220(3). The Court has considered the briefs...
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