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IN RE STANGER

No. 07-40926-JDP.

385 B.R. 758 (2008)

In re Robert Craig STANGER and Cathrine C. Stanger, Debtors.

United States Bankruptcy Court, D. Idaho.

April 8, 2008.

Attorney(s) appearing for the Case

Jim Spinner, Service, Spinner & Gray, Pocatello, ID, for Trustee R. Sam Hopkins.

Jay A. Kohler, Idaho Falls, ID, for Debtors.

R. Sam Hopkins, Pocatello, ID, Chapter 7 Trustee.

MEMORANDUM OF DECISION

JIM D. PAPPAS, Bankruptcy Judge.

Introduction

In this case, the Court must determine whether, under Idaho law, funds deposited in a health savings account ("HSA") for the debtor's benefit may be exempted. Debtors Robert and Cathrine Stanger claim the entire balance in their HSA exempt pursuant to Idaho Code §§ 11-603(2), (5) and 11-604(a).1 R. Sam Hopkins, chapter 7

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