OPINION
MARY P. GORMAN, Bankruptcy Judge.
The issue before the Court is whether proceeds the Debtor received from a workers' compensation settlement, which are exempt under § 305/21 of the Illinois Workers' Compensation Act (the "Act"), retained their exempt status when they were used to pay off a lien on an automobile, thereby allowing the Debtor to claim the automobile exempt under the Act. For the reasons set forth below, this Court finds that the...
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