DECISION
HOWARD H. HILGENDORF, Bankruptcy Judge.
The limited question for decision is to determine what test should be used to evaluate the assets of the debtor to enable the court to determine whether the plan proposed by the trustee satisfies the requirements of Section 216 of the Bankruptcy Act. Since this case was commenced prior to October 1, 1979 the Bankruptcy Reform Act of 1978 does not apply and the case is
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