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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