GRADY, Judge.
{¶ 1} The issue which this case presents is whether a charitable gift annuity is subject to regulation by the Ohio Superintendent of Insurance pursuant to R.C. Chapter 3911.
{¶ 2} Plaintiff-appellant, Faith E. Trangenstein, is executor of the estate of Dorothea N. Pilat, who died in 1996. Pilat's last will and testament directs that 20 percent of the net proceeds of her estate be conveyed to the trustees of Wheaton College in exchange...
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