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IN RE KINCAID

No. 89-35342.

917 F.2d 1162 (1990)

In re Michael KINCAID; Sharon Kincaid, Debtors. JOHN HANCOCK MUTUAL LIFE INSURANCE COMPANY, a corporation; John Hancock Mutual Life Insurance Company, Administrator, Appellants, v. Ronald A. WATSON, Trustee, Appellee.

United States Court of Appeals, Ninth Circuit.

Decided October 25, 1990.

Attorney(s) appearing for the Case

Herbert H. Anderson, Spears, Lubersky, Bledsoe, Anderson, Young & Hilliard, Portland, Or., for appellants.

Ronald A. Watson, Portland, Or., for appellee.

Before GOODWIN, Chief Judge, FLETCHER and FERNANDEZ, Circuit Judges.

FERNANDEZ, Circuit Judge:

John Hancock Mutual Life Insurance Company ("administrator") appeals the Bankruptcy Appellate Panel's ("BAP") judgment confirming the decision of the bankruptcy court. The bankruptcy court ordered the administrator to turn over to Ronald Watson ("trustee") funds held on behalf of the debtor, Sharon Kincaid ("Kincaid"), in an ERISA deferred salary plan. We reverse.

BACKGROUND FACTS

Sharon Kincaid was employed by John Hancock...

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