OPINION
KENNETH J. MEYERS, Bankruptcy Judge.
The Chapter 13 cases under consideration present the common issue of whether, following avoidance of a lien on the debtors' property under 11 U.S.C. § 544(a)(1), the debtors are entitled to the benefit of exemptions claimed in such property for purposes of determining the payment required under the "best interests of creditors" test for confirmation of a Chapter 13 plan. See 11 U.S.C. §...
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