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IN RE LEITCH

BAP No. 13-6009.

494 B.R. 918 (2013)

In re Kirk Patrick LEITCH, Debtor. Kirk Patrick Leitch, Debtor-Appellant v. Julia A. Christians, Trustee-Appellee.

United States Bankruptcy Appellate Panel of the Eighth Circuit.

Decided: July 16, 2013.

Attorney(s) appearing for the Case

Nathan Myrum Hansen, argued, Saint Paul, MN, for appellant.

Tyler D. Candee, argued, Julia A. Christians, on brief, Minneapolis, MN, for appellee.

Before FEDERMAN, Chief Judge, SALADINO and NAIL, Bankruptcy Judges.

SALADINO, Bankruptcy Judge.

Debtor, Kirk Patrick Leitch, appeals an order of the bankruptcy court1 dated March 6, 2013, holding that the funds in his health savings account ("HSA") are not excluded from the bankruptcy estate pursuant to 11 U.S.C. § 541(b)(7)(A)(ii) and are not exempt. For the reasons that follow, we affirm.

BACKGROUND

This appeal concerns $3,310.012 held in an...

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