Legal Opinion

Commercial Research, LLC v. Roup

Colorado Court of Appeals

Decided December 5, 2013No. Court of Appeals No. 12CA0453PublishedCited by 2 opinions

1Opinion of the Court

Opinion by

JUDGE J. JONES

1 1 This case presents the question whether a health savings account (HSA) meeting the requirements of 26 U.S.C. § 228 (2006) is a "retirement plan" as contemplated by the Colorado statute exempting certain property from garnishment, section 18-54-102, C.R.S. 2018. 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

12 Commercial Research LLC (Creditor) obtained an assignment of a default judgment that had been entered against Mr. Roup in a Texas court. Creditor then filed the…

2Cases cited28 opinions

Bertrand v. Board of County Commissioners of Park CountySupreme Court of Colorado · 1994
Denver Post Corp. v. RitterSupreme Court of Colorado · 2011
Jefferson County Board of Equalization v. GerganoffSupreme Court of Colorado · 2010
In Re: Murray L. Deutchman, Debtor. Murray L. Deutchman, Debtor-Appellant v. Internal RevenueCourt of Appeals for the Fourth Circuit · 1999
Board of County Commissioners, Costilla County v. Costilla County Conservancy DistrictSupreme Court of Colorado · 2004

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3Cited by2 opinions

Roup v. Commercial Research, LLCSupreme Court of Colorado · 2015
Fleury v. Intrawest Winter Park Operations Corp.Colorado Court of Appeals · 2014