District Court, W.D. Kentucky December 4, 2013, Civil Action No. 3:09-CV-284-H (Branch Banking & Trust Co. v. Pacific Life Insurance)

MEMORANDUM OPINION AND ORDER

JOHN G. HEYBURN II, District Judge.

Branch Banking & Trust Company (“BB & T”), as Trustee for the Brown family, brought an action for breach of contract against Pacific Life Insurance Company (“Pacific Life”) in connection with an exchange of life insurance policies pursuant to Section 1035 of the Internal Revenue Code.