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                        as a courtesy to the reader. They are not part of the opinion of the court.

974311P.pdf   12/07/1998  Nadine Eilbert  v.  David Pelican
   U.S. Court of Appeals Case No:  97-4311
   Southern District of Iowa   
   Bankruptcy; Single premium variable annuity
   purchased for purpose of insulating proceeds
   of debtor's estate from claim of a judgment
   creditor was not exempt under Iowa law;
   asset was not a pension, annuity or similar
   plan or contract.