In Re Brennan

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. § 1325(a)(4). 1 The trustee in each ease has objected to confirmation of the debtors’ Chapter 13 plan, arguing that the debtors must pay into their plan for the benefit…