bankruptcy - retirement annuity not part of estate under sec. 541(c)(2)

Skiba v. Laher- 3rd Circuit - August 2, 2007

http://www.ca3.uscourts.gov/opinarch/054168p.pdf

Held, bankrupt's TIAA-CREF retirement annuity is exluded from the bankruptcy estate as a "trust" under 11 USC 541(c)(2).