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IN RE TYKLA

Bankruptcy Nos. 02-29030 BM, 02-31064 BM, Adversary Nos. 04-2430-BM, 05-2947BM.

353 B.R. 437 (2006)

In re Bonnie Sue TYELA, Debtor. James R. Walsh, Esquire, Trustee of the Bankruptcy Estate of Bonnie Sue Tykla, Plaintiff, v. Commonwealth of Pennsylvania, State Employment Retirement Board d/b/a State Employees Retirement System, Defendant, and Robert Alan Hampton and Donna Lee Hampton, Debtors. James R. Walsh, Esquire, Trustee of the Bankruptcy Estate of Robert Alan Hampton and Sue Hampton, Plaintiff, v. Commonwealth of Pennsylvania, State Employees Retirement Board d/b/a State Employees Retirement System, Defendant.

United States Bankruptcy Court, W.D. Pennsylvania.

October 30, 2006.

Attorney(s) appearing for the Case

David J. Novak, Esq., Alexandria, VA, for Plaintiff Trustee.

Jill Straub, Esq. for Defendant.

MEMORANDUM OPINION

BERNARD MARKOVITZ, Bankruptcy Judge.

The chapter 7 trustee in these adversary actions seeks to compel an instrumentality of the Commonwealth of Pennsylvania to turn over the accounts of debtor Bonnie Tykla and debtor Robert Hampton in a deferred compensation plan ("DCP") that the Commonwealth has established for its officers and employees. The chapter 7 trustee asserts that debtors' DCP accounts

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