MEMORANDUM OPINION
FRANK W. KOGER, Chief Judge.
I. ISSUE
1. Whether the Debtor's interest in a profit sharing plan in which the Debtor became a participant by virtue of his employment, that is funded exclusively by employer contributions and also provides that the Debtor may request withdrawals in certain limited circumstances, subject to approval by a plan Advisory Committee, constitutes an asset of the bankruptcy estate available for distribution...
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