MEMORANDUM OF DECISION ANITA L. SHODEEN , Bankruptcy Judge . COURSE OF PROCEEDINGS Before the Court is the Trustee's Objection to debtor's claim of exemption in the Additional Child Tax Credit as a public assistance benefit pursuant to Iowa Code section 627.6(8)(a) (2014). At the evidentiary hearing that was conducted, Dallas Janssen, Chapter 7 Trustee ("Trustee"), appeared on behalf of the estate, and Felicia Hatch was represented by Nancy L. Thompson and Samuel Z. Marks. An amicus...