a bona fide employee. The latest reported balance in the SEP IRA account in the tiame of Evelise Sutera as of October 27, 2005 was $15,922.03 . 23. IDS Lifeinsurance Company Life Insurance Policy #9090-6909552-1-004 in the name of Evelise B. and Joseph J. Sutera. On or about February 12, 2002 Joseph and Evelise Sutera secured a joint