In the Matter of Donald E. Sanders and Donna J. Sanders, Debtors. Appeal of Stephen R. Clark, Trustee

MANION, Circuit Judge.

Donna Jean Sanders, an employee of St. Clair County, Illinois, made contributions to the Illinois Municipal Retirement Fund (IMRF), a public employee pension plan organized and governed by the Illinois Pension Code. Ill.Rev.Stat. ch. 10872, §§ 7-101 et seq. As a county employee, Donna is required to participate in the IMRF. Ill. Rev.Stat. ch. 10877, § 7-137(a). Employee contributions to the IMRF are made by mandatory wage deductions. Ill.Rev.Stat. ch. 10877, § 7-173. An employee may only withdraw her accumulated contributions to the IMRF upon termination of employment or…