Citation Codes Equivalent Citations citation codes Docket Number Case No. 07-bk-03238-SSC. Acts Bankruptcy — Creditors, The Debtor, And The Estate — The Estate — Property Of The Estate See more information ... Smart Summary Please sign up to generate summary. In re Kimberly Ann Kent Gregg Terry Kent, In Chapter 11 Proceedings Debtors. ORDER INCORPORATING MEMORANDUM DECISION RE: ANNUITIES SARAH CURLEY, Bankruptcy Judge Based upon the Court's Memorandum Decision of March 31, 2008, which is herein incorporated by reference, IT IS ORDERED the Debtors' Annuities, one from American General Annuity Service Corporation and the other from MetLife Tower Resources Group, Inc., copies of which Annuity Contracts are attached as Exhibits A and B to the Memorandum Decision of March 31, 2008, are property of the bankruptcy estate, and are not excluded from the estate pursuant to 11 U.S.C. § 541(c)(2).