MEMORANDUM OPINION1
JERRY W. VENTERS, Chief Judge.
This matter comes before the Court on the objection of J.P. Morgan Trust Company, N.A., the Liquidating Trustee for Farmland Industries, Inc. ("FII" or "Debtor") to the claim of American United Life Insurance Company ("AUL") (Claim # 9248). A hearing was held on September 20, 2004. For the reasons set forth below, the Court will sustain the objection to AUL's claim...
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