COMMERCIAL RESEARCH, LLC v. ROUP

Court of Appeals No. 12CA0453.

353 P.3d 859 (2013)

2013 COA 163

COMMERCIAL RESEARCH, LLC, Plaintiff-Appellee, v. Gary S. ROUP, Defendant-Appellant.

Colorado Court of Appeals, Division IV.

Announced December 5, 2013.


Attorney(s) appearing for the Case

Stokes & Wolf, P.C., James R. Wolf , Denver, Colorado, for Plaintiff-Appellee.

Gary S. Roup, Pro Se.


Opinion by JUDGE J. JONES

¶ 1 This case presents the question whether a health savings account (HSA) meeting the requirements of 26 U.S.C. § 223 (2006) is a "retirement plan" as contemplated by the Colorado statute exempting certain property from garnishment, section 13-54-102, C.R.S. 2013. We hold that it is not and therefore affirm the district court's order denying judgment debtor Gary S. Roup's claim of exemption.

I. Background...

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