In Re Maurer

MICHAEL J. KAPLAN, Bankruptcy Judge.

Attention is called to this Court’s earlier decision in this case (attached as an Exhibit to this decision) * . It is presumed that the reader is familiar with it.

The two requests issued by the Court therein have been met. Debtor’s counsel has provided a copy of an I.R.S. ruling (attached as an exhibit to this Decision) concluding that at least as of the end of 1999, the N.Y.S. Employees Deferred Compensation Plan is “qualified” under § 457 of the I.R.C. Thus, the first of the two prongs that compel the same result as in Dubroff is satisfied. 1

The second…