Banking & Financial Services E-Note – March 2016

Within Burr & Forman’s footprint, Florida, Mississippi, and Tennessee have passed statutes exempting Health Savings Account (“HSA”) contributions from a debtor’s bankruptcy estate. To date, the state of Georgia has not passed a similar law, which has led to a recent Eleventh Circuit case in which an individual chapter 7 debtor is currently arguing that Georgia’s bankruptcy exemption statute exempts from property of her bankruptcy estate the contributions she made to her HSA.

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