MEMORANDUM DECISION
ROBERT D. MARTIN, Bankruptcy Judge.
A final hearing on plan confirmation in this case was held on April 10, 2007. At that hearing, I ruled that expenses included in calculating "projected disposable income" for chapter 13 debtors with above-average income are to be taken from the chapter 7 means test, § 707(b)(2), even if the debtors' budget shows fewer or lower expenses. In so holding, I followed In re Guzman,
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