ORDER
FRYE, Judge:
Debtors-Appellants, David H. Ott and Sheryl J. Ott (Debtors) appeal from a decision of the United States Bankruptcy Court holding that funds deposited in a pension and profit sharing plan established by the professional corporation, David H. Ott, D.C., P.C., are not exempt under ORS 23.170 from becoming part of the bankruptcy estate of the Debtors.
BACKGROUND
Debtor, David...
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