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| E filed a voluntary petition under
Chapter 7 of the Bankruptcy Code and chimed that pension/annuity should
be excluded from the bankruptcy estate under Section 541 (c)(2). According to a recent notice, the IRS will no longer argue that the
value of its secured claim includes the debtor's interest in a
pension plan excluded from the bankruptcy estate under Bankruptcy Code
Section 541 (c) (2). |
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