JIM HANNAH, Justice.
This case concerns whether a Plan of Distribution entered by the Pulaski Circuit Court, Fourteenth Division, is a final order for the purposes of appellate jurisdiction. We hold that the Plan of Distribution is not a final, appealable order as required by Ark. R.App. P.—Civ. 2(a) (2002) and Ark. R. Civ. P. 54(b) (2002). We have jurisdiction of this matter pursuant to Ark. S.Ct. R. 1-2(a)(7) (2002).
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