MEMORANDUM OPINION
RICHARD D. TAYLOR, Bankruptcy Judge.
The trustee, William S. Meeks ("Trustee"), seeks to avoid a series of monthly payments made by the debtor, Southern Healthcare of Arkansas, Inc., to the Don G. Howard Charitable Remainder Trust ("Trust") and its immediate or mediate transferee, Dr. Don G. Howard. These transfers occurred during the three-year period prior to the debtor's October 3, 2003, bankruptcy filing. For the reasons stated below...
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