MEMORANDUM OPINION
JEFF BOHM, Bankruptcy Judge.
I. Introduction
Samuel Jack, Jr. (Samuel Jack) incurred a serious head injury during the course of his employment as a longshoreman in the mid-1980s. As part of the structured settlement with his employer, Samuel Jack was made the beneficiary of an annuity with the right to receive payments vested through the year 2012. Prior to his death, Samuel Jack conveyed his right to receive all future monthly...
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