WILKINS, Associate Chief Justice:
¶ 1 This case comes to us on certification of a question of state law from the United States Bankruptcy Court for the District of Utah. The question asks "[w]hether funds transferred directly from one exempt account, as described in Utah Code [section] 78-23-5(1)(a)(x), to another exempt account within one year before a debtor files bankruptcy constitute `amounts contributed' within the meaning of Utah Code [section] 78-23-5...
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