Legal Opinion
Roup v. Commercial Research, LLC
Supreme Court of Colorado
Decided June 1, 2015No. Supreme Court Case 14SC50PublishedCited by 27 opinions
1Opinion of the CourtJustice Hobbs
T1 The issue in this case is whether a Health Savings Account ("HSA") qualifies as a "retirement plan" for the purposes of seetion 18-54-102(1)(s), C.R.S. (2014), which exempts certain property from garnishment. 1 We hold that an HSA is not a "retirement plan" within the meaning of Colorado's exemption statute. An HSA is not intended to replace income lost as a result of retirement; it is intended to cover medical costs incurred at any point during a person's lifetime. The General Assembly has not chosen to provide an exemption for HSAs in the relevant statutes. We therefore affirm the…
2Cases cited17 opinions
- Rousey v. JacowaySupreme Court of the United States · 2005
- In Re: Murray L. Deutchman, Debtor. Murray L. Deutchman, Debtor-Appellant v. Internal RevenueCourt of Appeals for the Fourth Circuit · 1999
- Retail Industry Leaders Ass'n v. FielderCourt of Appeals for the Fourth Circuit · 2007
- Sandberg v. BorstadtSupreme Court of Colorado · 1910
- Morris v. St. John National BankCourt of Appeals for the Tenth Circuit · 2008
12 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Cowen v. PeopleSupreme Court of Colorado · 2018
- Lewis v. TaylorSupreme Court of Colorado · 2016
- McGihon v. CaveColorado Court of Appeals · 2016
- Coloradans for a Better Future v. Campaign Integrity WatchdogSupreme Court of Colorado · 2018
- Legro v. RobinsonColorado Court of Appeals · 2015
22 more not listed; retrieve them via the Exa API.