MEMORANDUM OF OPINION
ARTHUR I. HARRIS, Bankruptcy Judge.
This Chapter 7 case is currently before the Court on the United States Trustee's motion to dismiss for abuse under 11 U.S.C. § 707(b)(1). At issue is whether payments on the debtor-husband's 401(k) loan may be used to reduce the debtors' current monthly income. For the reasons that follow, the Court finds that the payments are "payments on account of secured debts" for purposes of 11 U.S.C. ...
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