MEMORANDUM
JOAN N. FEENEY, Bankruptcy Judge.
I. INTRODUCTION
The matters before the Court are 1) the Objection to Claimed Exemptions filed by J. Douglas LiBassi ("LiBassi"), pursuant to which LiBassi objects to the exemptions claimed by Lillian O'Neal (the "Debtor") in a U.S. Postal Service Federal Employees Retirement System Account (the "FERS Account"), and a United States Postal Service Thrift Savings Plan account (the "TSP Account"); 2) the...
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