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IN RE BOSTON REGIONAL MEDICAL CENTER, INC.

Bankruptcy No. 99-10860-CJK. Adversary No. 01-1080.

292 B.R. 718 (2003)

In re BOSTON REGIONAL MEDICAL CENTER, INC., Debtor. Boston Regional Medical Center, Inc., Plaintiff, v. Seventh Day Adventist Hospital Retirement Fund, Trustee, General Conference Corporation of Seventh Day Adventists, Defendant.

United States Bankruptcy Court, D. Massachusetts.

April 22, 2003.

Attorney(s) appearing for the Case

Lawrence Crowley, Jr., Esq., Boston, MA, for Boston Regional Medical Center, Inc.

Brian D. Gwitt, Esq., Indianapolis, IN, Jean M. Kelley, Esq., Boston, MA, for Seventh Day Adventist Hospital Retirement Fund, Trustee, General Conference of Seventh Day Adventists, for Parties.

MEMORANDUM OF DECISION

CAROL J. KENNER, Bankruptcy Judge.

This adversary proceeding was brought to recover a preference under § 547 of the Bankruptcy Code. What is unusual is that distributions took a rather circuitous path involving five separate entities. The decision turns on whether the distributions were property of the Debtor's estate.

Background and Facts:

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