MEMORANDUM AND ORDER
WILLIAM A. HILL, Bankruptcy Judge.
This matter is before the court on objections to the Debtor, Kyle Smith's (Kyle), claim of a $90,000.00 annuity policy as exempt under the North Dakota exemption statutes.
St. Luke's Hospitals of Fargo, Inc., Fargo Clinic, Ltd., National Farmers Union Property and Casualty Company and the Chapter 7 trustee all object to the Debtor's exemption of a single premium immediate income annuity policy...
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