MEMORANDUM OPINION
JAMES G. MIXON, Bankruptcy Judge.
Before the Court is a complaint to determine the dischargeability of a student loan debt that Jeri Lyn Lee ("Debtor") owes to Regions Bank and the Student Loan Guarantee Foundation of Arkansas ("SLGF"). In the complaint, the Debtor alleges that excepting the debt from discharge will impose an undue hardship on the Debtor and her dependents. SLGF answered the complaint and after a trial on the merits...
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