With no explanation, chose the best option from "A", "B", "C" or "D". as a defense, the court on terms, if justice so requires, shall treat the pleading as if there had been a proper designation."); see also Jackson v. Nangle, 677 P.2d 242, 251-52 (Alaska 1984) (treating defense as counterclaim). 8 . See Alaska R. App. P. 214(d)(1) ("Citation of unpublished decisions in briefs and oral arguments is freely permitted for purposes of establishing res judicata, estoppel,, or the law of the case. Citation of unpublished decisions for other purposes is not encouraged."). 9 . See Alaska R. App. P. 214(d) (referring only to citations by parties). 10 . See Hallam v. Holland Am. Line, Inc., 180 P.3d 955, 959 (Alaska 2008) (noting that "[u]n-published decisions may still have persuasive value”). 11 . See Cowan v. Yeisley, 255 P.3d 966, 973 (Alaska 2011) (<HOLDING>), 12 . Former AS 09.10.030 (1994), amended by

A: holding that erisaqualified pension plans were not intended by congress to be within the statutory exemption
B: holding that to establish estoppel defense to copyright infringement defendant must prove inter alia that plaintiff intended that its conduct would be acted on or so acted that defendant has a right to believe that it was so intended
C: holding that the changes to as0910030 were not intended to be retrospective
D: holding that conveyances were not intended to defraud creditors
C.