MEMORANDUM DECISION
TIMOTHY A. BARNES, Bankruptcy Judge.
The matter before the court arises out of the objection (the "Objection") of the Chapter 7 trustee, Barry A. Chatz (the "Trustee"), to the exemption that debtor Debra West (the "Debtor") claimed in her interest in her former husband's 401 (k) plan. The Debtor claims the exemption under section 12-1006 of the Illinois Code of Civil Procedure. For the reasons set forth herein, the...
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