LOS ANGELES - Although a California appeals panel on Feb. 18 found that an insurer and its agent were not responsible for the theft of $220,000 from one of its annuity holders, the panel held that fact disputes exist regarding the agent's role in the sale of the annuity to the septuagenarian, possibly constituting financial abuse of an elder under state law (Emily Lucille Wheeler v. Allianz Life Insurance Company of North America, et al., No. B241324, Calif. App., 2nd Dist.; 2014 Cal. App. Unpub. LEXIS 1100).