DISCLAIMER:  The following unofficial case summaries are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

006016P.pdf   07/26/2000  Wesley Huisinga  v.  Jon A. Kemmerer
   U.S. Court of Appeals Case No:  00-6016
   U.S. Bankruptcy Appellate Panel No. 00-6016   
   Northern District of Iowa
   Bankruptcy Appellate Panel. Debtor's individual retirement 
   annuity does not fall within the scope of Iowa Code 
   Section 627.6(8)(f) and cannot be exempted from the 
   debtor's bankruptcy estate.