KELLY, Circuit Judge.
The Appellants, bankruptcy trustees ("Trustees"), appeal from the judgment of the bankruptcy appellate panel ("BAP"). The BAP determined that Appellees and debtors' ("Debtors") stock appreciation rights were not part of Debtors' bankruptcy estates under 11 U.S.C. § 541. A divided BAP panel affirmed the bankruptcy court's grant of summary judgment to Debtors, applying different reasoning. Our jurisdiction arises under 28 U.S.C. § 158...
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