Discovery Holdings Limited  APO 56
"From reading the specification as a whole the alleged invention lies within the method of managing a life insurance plan. The steps involved in this process are mere actions to be taken by legal entities as elements in a business scheme and as such, no concrete, tangible, physical or observable effect is produced as a result of the implementation of the claimed method. Therefore the method is not a manner of manufacture." - The Delegate
I couldn't have said it better.