BIRCH, Circuit Judge:
This appeal requires that we examine and resolve several issues relating to bankruptcy law as applied in Florida. Specifically, we must decide whether (1) the conversion of funds from non-exempt to exempt status through the purchase of annuities constitutes a "transfer" for purposes of state law pertaining to fraudulent transfers; (2) the act of converting or "transferring" funds from nonexempt to exempt status can be isolated analytically from...
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