Gary S. Roup, Petitioner v. Commercial Research, LLC, Respondent

Summary

The court held that a health savings account is not a retirement plan under Colorado's exemption statute and therefore is not exempt from garnishment. Applying de novo review and the statute's plain and ordinary meaning, the court reasoned that HSAs fund medical expenses available throughout a beneficiary's life rather than replace income lost upon retirement. The court affirmed the court of appeals.