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.

026013P.pdf   09/13/2002  Richard G. Rousey  v.  Jill R. Jacoway
   U.S. Court of Appeals Case No:  02-6013
   Western District of Arkansas   
   Bankruptcy Appellate Panel. Bankruptcy court correctly 
   concluded debtors' Individual Retirement Accounts are 
   not exempt under 11 U.S.C. Sec. 522(d)(10(E); the debtors' 
   IRAs are not similar plans or contracts pursuant to the 
   statute, nor are the payments under the IRAs on account 
   of illness, disability, death, age or length of service; 
   concurring opinion by Judge Schermer.