ORDER

Pursuant to the opinion of the Supreme Court in Law v. Siegel, — U.S. -, 134 S.Ct. 1188, 188 L.Ed.2d 146 (2014), we vacate our disposition at 435 Fed.Appx. 697 (9th Cir. 2011), reverse the Bankruptcy-Appellate Panel’s and bankruptcy court’s decisions, and remand to the Bankruptcy Appellate Panel with instructions to remand to the bankruptcy court for further proceedings consistent with the opinion of the Supreme Court.