  We investigate tunneling decay in a magnetic field. Because of broken
time-reversal symmetry, the standard WKB technique does not apply. The decay
rate and the outcoming wave packet are found from the analysis of the set of
the particle Hamiltonian trajectories and its singularities in complex space.
The results are applied to tunneling from a strongly correlated 2D electron
system in a magnetic field parallel to the layer. We show in a simple model
that electron correlations exponentially strongly affect the tunneling rate.
