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.

036008P.pdf   09/02/2003  Dale G. Martin  v.  Paul W. Bucher
   U.S. Court of Appeals Case No:  03-6008
   District of Minnesota   
   Bankruptcy Appellate Panel. Because the funds used to purchase 
   an annuity were not an employee benefit, bankruptcy court did not 
   err in sustaining the trustee s objection to debtors 
   claim for an exemption.