MEMORANDUM OPINION
JOAN A. LLOYD, Bankruptcy Judge.
This matter is before the Court on the Motion of Appellants/Plaintiffs Kentucky Employees Retirement System ("KERS") and the Board of Trustees of the Kentucky Retirement System ("the Board") Requesting Certification for Direct Appeals to the Court of Appeals for the Sixth Circuit pursuant to 28 U.S.C. § 158(d)(2) and Rule 8001(f) of the Federal Rules of Bankruptcy Procedure of...
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