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136009P.pdf   07/16/2013  Kirk Leitch  v.  Julia Christians
   U.S. Court of Appeals Case No:  13-6009
   U.S. Bankruptcy Court for the District of Minnesota - Minneapolis   
   [PUBLISHED] [Saladino, Author, with Federman, Chief Judge, and Nail 
   Bankruptcy Judge] 
   Bankruptcy Appellate Panel. Bankruptcy court did not err in finding the 
   funds in debtor's health saving account were not excluded from the 
   bankruptcy estate pursuant to 11 U.S.C. Sec. 541(b)(7)(A)(ii) and are not 
   exempt pursuant to 11 U.S.C. Sec. 522(d)(10)(C) and (11)(E).