In Re Lummer

OPINION

KENNETH J. MEYERS, Bankruptcy Judge,

This case presents the' issue of whether a debtor who was awarded a portion of her former husband’s military pension in pre-petition divorce proceedings is entitled to exempt the pension benefits under the Illinois exemption for retirement plans. See 735 ILCS 5/12-1006.

The facts of the case are not in dispute. The debtor was divorced from James 'E. Dixon on January 6, 1988. In dissolving the marriage, the Illinois court awarded the debtor “42.5 percent of defendant’s military pension benefits!,] disposable, retired or retainer pay as they now exist,…