CHAPTER 2. THE BANKRUPTCY ESTATE (SECTION 541) A. PROPERTY INCLUDED IN THE BANKRUPTCY ESTATE (SECTION 541 (a))
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1 Table of Contents CHAPTER 1. HISTORY OF EXEMPTIONS IN BANKRUPTCY LAW 1:1 Exemptions under prior bankruptcy acts 1:2 Exemptions under the Bankruptcy Code of :3 Exemptions under amendments between 1978 and :4 National Bankruptcy Review Commission 1:5 Bankruptcy Reform Act of CHAPTER 2. THE BANKRUPTCY ESTATE (SECTION 541) A. PROPERTY INCLUDED IN THE BANKRUPTCY ESTATE (SECTION 541 (a)) 2:1 The bankruptcy estate 2:2 Property of the bankruptcy estate in reorganization Chapters 11, 12, and 13 2:3 Interest in exemption 2:4 Property included in the bankruptcy estate 2:5 to 2:20 [Reserved] B. PROPERTY EXCLUDED FROM THE BANKRUPTCY ESTATE (SECTION 541 (b)) 2:21 Property excluded from the bankruptcy estate because the debtor had no interest in it 2:22 Property excluded from the bankruptcy estate by section 541(b) 2:23 Exclusions from the estate Education accounts Section 541(b)(5) and (6) 2:24 Employer withholdings from wages Section 541(b)(7) 2:25 Pawned property Section 541(b)(8) 2:26 Debtor's beneficial interest in a trust (section 541(c)(2)) CHAPTER 3. EXEMPTIONS GENERALLY (SECTION 522) 3:1 Exemptions in the Bankruptcy Code 3:2 Statutory definition of dependent Section 522(a)(l) 3:3 Statutory definition of value Section 522(a)(2) 3:4 Determination of applicable exemptions Section 522(b) xvii
2 BANKRUPTCY EXEMPTION MANUAL 3:5 With certain exceptions, exempt property is not liable for prepetition debts Section 522(c) 3:6 Specification of exempt property Section 522(d) 3:7 Waiver of exemption is unenforceable Section 522(e) 3:8 With certain exceptions, exempt property is not liable for administrative expenses Section 522(k) 3:9 Joint debtors each entitled to full exemptions Section 522(m) 3:10 Homestead caps Section 522(o), (p), and (q) CHAPTER 4. STATE OPT OUT (SECTION 522(b)) 4:1 The state's authority to opt out 4:2 Table of states opting out 4:3 No effect of opt out on other federal exemptions 4:4 Constitutionality of the opt out..,, 4:5 Which state's exemptions apply?. 4:6 Extraterritorial effect of state homestead exemptions 4:7 Homestead caps Section 522(o), (p), and (q) 4:8 Retirement funds Section 522(b)(3)(C) 4:9 Exemption procedure in opt-out states 4:10 Community property, tenancy in common, joint tenancy, and tenancy by the entirety CHAPTER 5. FEDERAL EXEMPTIONS A. FEDERAL BANKRUPTCY EXEMPTIONS (SECTION 522(d)) 5:1 Section 522(d) Exemptions 5:2 Section 522(d)(l) Residency exemption 5:3 Section 522(d)(2) Motor vehicle exemption 5:4 Section 522(d)(3) Household exemption 5:5 Section 522(d)(4) Jewelry exemption 5:6 Section 522(d)(5) Wildcard exemption 5:7 Section 522(d)(6) Tools of the trade exemption 5:8 Section 522(d)(7) Unmatured life insurance exemption 5:9 Section 522(d)(8) Dividend, interest or loan value of life insurance exemption, 5:10 Section 522(d)(9) Health aids exemption \ 5:11 Section 522(d)( 10) Benefits exemption 5:12 Section 522(d)(ll) Injury exemption 5:13 Section 522(d)(12) Retirement fund exemption. 5:14 to 5:20 [Reserved] B. FEDERAL NONBANKRUPTCY EXEMPTIONS 5:21 Federal exemptions outside the Bankruptcy Code
3 TABLE OF CONTENTS 5:22 Civil service retirement benefits :' 5:23 Compensation for war injury 5:24 Debt Collection Improvement Act of :25 Disability and death benefits 5:26 Federal Debt Collection Procedure Act 5:27 Foreign service retirement and disability payments 5:28 Indian tribe exemptions 5:29 Judicial survivor's annuity 5:30 Lighthouse service 5:31 Longshoremen's compensation 5:32 Medal of honor exemption 5:33 Military survivor annuities 5:34 Railroad retirement annuities and pensions 5:35 Railroad unemployment benefits 5:36 Seaman wages and clothing 5:37 Servicemen's and veterans' life insurance benefits 5:38 Social security benefits 5:39 U.S. service annuities 5:40 U.S. service deposits 5:41 Veterans' benefits 5:42 to 5:50 [Reserved] C. FEDERAL LIMITATIONS ON GARNISHMENT AND EXECUTION 5:51 Limitations on garnishment and execution 5:52 Consumer Credit Protection Act 5:53 Debt Collection Improvement Act of :54 Servicemembers Civil Relief Act 5:55 Federal employees' limitation on garnishment 5:56 Tax levy exemptions CHAPTER 6. EXEMPTIONS AND AVOIDANCE POWERS (SECTION 522(f), (g), (h), (i), (j)) 6:1 Overview of avoidance powers related to exemptions 6:2 The debtor's power to avoid liens on exempt property Section 522(0 6:3 The debtor's power to claim exemptions in property recovered by the trustee's avoidance Section 522(g) "- -, 6:4 The debtor's power to assert the trustee's avoidance powers in exemptible property Section 522(h) 6:5 Procedural issues at the intersection of exemptions and avoidance powers
4 BANKRUPTCY EXEMPTION MANUAL CHAPTER 7. EXEMPTIONS PROCEDURE (SECTION 522(1) AND RULE 4003) 7:1 Claim of exemptions '. 7:2 Exemption rights determined as of filing date With some exceptions 7:3 Time for claim of exemptions 7:4 Amendment of claim of exemptions 7:5 Time for objections to claim of exemptions 7:6 Extension of time to object 7:7 New objection period upon amendment of exemption schedule 7:8 New objection period upon conversion to another chapter 7:9 New objection period upon challenge of debtor's lien avoidance 7:10 Burden of proof 7:11 Appeal of order denying claim of exemption 7:12 Previous state court decision not reviewable by bankruptcy court CHAPTER 8. ABUSES AND CONSEQUENCES A. POTENTIAL ABUSES 8:1 Potential abuses in prebankruptcy planning 8:2 Conversion of property from a nonexempt category to an exempt category 8:3 Conversion of property from a nonexempt category to an exempt category by transfer to a jurisdiction with more favorable exemption statutes 8:4 Failure to file an accurate exemptions schedule: omission of assets 8:5 Failure to file an accurate exemptions schedule: inaccurate valuation of scheduled property 8:6 Conversion of a Chapter 11, 12, or 13 case to Chapter 7 8:7 to 8:20 [Reserved] B. POSSIBLE CONSEQUENCES 8:21 Entitlement to claim absent timely objection 8:22 Ambiguity construed against debtor 8:23 Denial of exemptions 8:24 Limitation of homestead and other exemptions 8:25 Application of judicial estoppel 8:26 Dismissal 8:27 Denial of discharge 8:28 Denial of confirmation of reorganization plan in a Chapter 11, 12, or 13 case
5 TABLE OF CONTENTS 8:29 Revocation of discharge or confirmation order 8:30 Rule 9011 sanctions. 8:31 Criminal prosecution 8:32 Avoidance of fraudulently transferred exempt property 8:33 Surcharge on exempt property CHAPTER 9. SAMPLE PLEADING AND PRACTICE FORMS A. FORMS RELATING TO EXEMPTION CLAIMS IN BANKRUPTCY COURT 9:1 Introduction 9:2 Objection to exemptions and notice of time to respond 9:3 Notice of objection to claim of exemption 9:4 Motion to extend time to file objections to claim of exemptions 9:5 Order sustaining objection to claim of exemption 9:6 Motion to avoid lien 9:7 Another form 9:8 Notice of motion to avoid lien 9:9 Order to avoid lien 9:10 Notice of requirement of response to motion to avoid lien on exempt property and of time to file same 9:11 Motion to avoid nonpossessory nonpurchase money security interest 9:12 Order avoiding nonpossessory, nonpurchase money lien 9:13 Motion for order authorizing redemption of personal property 9:14 Order authorizing redemption of personal property 9:15 Complaint to recover preferential transfer of exempt property 9:16 Motion by secured creditor for abandonment of property 9:17 Order approving proposed abandonment 9:18 Amendment to schedules 9:19 Certificate of service and notice of amendment to schedules 9:20 to 9:30 [Reserved] B. FORMS RELATING TO EXEMPTION CLAIMS IN STATE COURT 9:31 Introduction 9:32 Notice of right to claim exemptions 9:33 Notice of right to claim exemptions and claim of exemptions 9:34 Schedule of debtor's property and request to set aside exempt property 9:35 Judgment debtor's designation of homestead and other exempt property
6 BANKRUPTCY EXEMPTION MANUAL 9:36 Claim of exemption to writ of garnishment with notice 9:37 Calculation of the amount of exempt earnings 9:38 Objection to the calculation of the amount of exempt earnings v 9:39 Judgment debtor's motion to strike writ of execution attaching exempt property 9:40 Complaint for declaration that assets of debtor are not exempt from execution because fraudulently converted to exempt status. - SUMMARY TABLE OF COMMON STATE EXEMPTIONS Appendix A. Summary Table of Common State Exemptions COMPREHENSIVE TABLES OF STATE EXEMPTIONS Appendix B. Appendix Bl. Appendix B2. Appendix B3. Appendix B4. Appendix B5. Appendix B6. Appendix B7. Appendix B8. Appendix B9. Appendix BIO. Appendix Bll. Appendix B12. Appendix B13. Appendix B14. Appendix B15. Appendix B16. Appendix B17. Appendix B18. Appendix B19. Appendix B20. Appendix B21. Comprehensive Tables of State Exemptions Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois - Indiana Iowa Kansas Kentucky Louisiana Maine Maryland
7 TABLE OF CONTENTS Appendix B22. Appendix B23. Appendix B24. Appendix B25. Appendix B26. Appendix B27. Appendix B28. Appendix B29. Appendix B30. Appendix B31. Appendix B32. Appendix B33. Appendix B34. Appendix B35. Appendix B36. Appendix B37. Appendix B38. Appendix B39. Appendix B40. Appendix B41. Appendix B42. Appendix B43. Appendix B44. Appendix B45. Appendix B46. Appendix B47. Appendix B48. Appendix B49. Appendix B50. Appendix B51. Appendix B52. Appendix B53. Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Puerto Rico Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virgin Islands Virginia Washington West Virginia Wisconsin Wyoming GUIDE TO EXEMPTION OPTIONS FOR NONRESIDENT DEBTORS Appendix C. Guide to Exemption Options for Nonresident Debtors
8 Table of Laws and Rules Table of Cases Index BANKRUPTCY EXEMPTION MANUAL
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