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.

186018P.pdf   10/16/2018  Brian Lerbakken  v.  Sieloff and Associates
   U.S. Court of Appeals Case No:  18-6018
   U.S. Bankruptcy Court for the District of Minnesota - Duluth   
   [PUBLISHED] [Shodeen, Author, with Schermer and Nail, Bankruptcy Judges] 
   Bankruptcy Appellate Panel. Any interest debtor had in the 401K and IRA 
   accounts at issue was received as part of a property settlement in his 
   divorce and, as a result, the accounts are not retirement funds which he 
   can exempt his bankruptcy proceeding.