11 U.S.C. § 522

Section 522(b)(2)(A) does not treat an ERISA-qualified pension plan as property exempt under other federal law.

In Re Toner · filed 1989-04-07§ 522(b)(2)(A)

It was not the intent of Congress to include ERISA-quali-fied pension and profit sharing plans in the “under Federal law” language of Section 522(b)(2)(A). Therefore, this court holds that the Debtor’s pension and profit sharing plans are not exempt property under Section 522(b)(2)(A).

Section 522 permits an individual debtor to exempt property from the bankruptcy estate notwithstanding § 541.

In Re Shrum · filed 1989-04-12§ 522

It is clear that § 522 permits an individual debtor to exempt property from the estate, “[notwithstanding Section 541.” Debtor in this case has done so. 11 U.S.C. § 522(Z).

Section 522(g)(1), together with § 522(h), lets a debtor stand in the trustee’s shoes and exercise the trustee’s avoidance powers.

Frascatore v. Secretary of Housing & Urban Development (In Re Frascatore) · filed 1989-04-13§ 522(g)(1)

It likewise seems clear that the Debtors here may “stand in the shoes” of the Trustee and assert his powers pursuant to 11 U.S.C. §§ 522(g)(1), (h).

Section 522(f)(1) does not avoid a dissolution-decree lien that attached when the debtor acquired the property subject to the lien, because the lien did not attach to an existing interest of the debtor.

Zachary v. Zachary (In Re Zachary) · filed 1989-04-21§ 522(f)(1)

The lien attaches at the same time as title is transferred; therefore, it does not attach to an interest of the debtor in property for purposes of section 522(f)(1). The debtor acquired the property interest subject to the lien; consequently, it does not fall within the ambit of the protection afforded by section 522(f)(1) and the first condition of lien avoidability is not satisfied in this case.

Section 522(d) remains available to a nonresident required to file bankruptcy in Florida because Florida’s opt-out law applies only to Florida residents.

In Re Schulz · filed 1989-04-25§ 522(d)

Since this statute applies only to residents of the State of Florida, we find that it does not apply to prevent non-residents of this state who because of the venue provisions of 28 U.S.C. § 1408 are required to file in Florida from claiming the exemptions provided for under § 522(d) of the Bankruptcy Code.

Section 522(b)(2)(B) recognizes an entireties-property immunity supplied by local law but does not create an additional federal exemption.

In Re Amici · filed 1989-04-25§ 522(b)(2)(B)

This Court is satisfied that notwithstanding the use of the term “exempt from process” Section 522(b)(2)(B) is not a source of an additional exemption right created by the Code but merely a recognition by the Code of the immunity of the property held by a Debtor together with a non-debtor spouse as tenants by the entireties to the extent the property is immune from process under applicable local law.

Section 522(g)(1), together with § 522(h), allows Chapter 13 debtors to stand in the trustee’s shoes and exercise the trustee’s avoidance powers.

Orsa Associates, Inc. v. MBA Financial, Inc. (In Re Orsa Associates) · filed 1989-04-26§ 522(g)(1)

It is equally clear that the Do-rans may “stand in the shoes” of the Standing Chapter 13 Trustee and assert his powers pursuant to 11 U.S.C. §§ 522(g)(1), (h).

Section 522(b) allows a state to opt out of the federal exemption scheme and substitute its own exemptions.

In Re Orndoff · filed 1989-05-01§ 522(b)

Congress in 11 U.S.C. Section 522(b) delegated to the state legislatures the right to determine the method by which exemptions could be claimed. The Code thus allows a state to “opt out” of the federal exemption scheme and to substitute its own scheme of exemptions if it wishes.

Section 522(d)(10)(E)(iii) is part of the Code’s limited federal exemption for pension and retirement funds.

Humphrey v. Buckley (In re Swanson) · filed 1989-05-02§ 522(d)(10)(E)(iii)

We thus see a coherent scheme regarding a debtor’s pension rights under the Code consistent with the Code’s general policy. The question of pension rights is dealt with as a matter of exemption. A debtor’s interest in pension funds first comes into the bankruptcy estate. To the extent they are needed for a fresh start they may then be exempted out.

Section 522(f)(1) cannot be used to avoid a judicial lien that does not impair an exemption to which the debtors are entitled.

City National Bank v. Chabot (In Re Chabot) · filed 1989-05-03§ 522(f)(1)

Therefore, Section 522(f)(1) may not be used by the debtors to avoid the Bank’s judicial lien because the judicial lien does not impair an exemption to which the debtors are entitled.

Section 522(b)(2)(B) does not exempt entireties property from a joint creditor’s claim against both spouses.

Garafano v. Trustees of the Amalgamated Insurance Fund (In Re Garafano) · filed 1989-05-05§ 522(b)(2)(B)

The entireties property of the Debtors is then subject to this claim of the Fund and cannot be exempt under § 522(b)(2)(B) as to the Fund.

Section 522(c) protects property exempt from levy under I.R.C. § 6334 from being used to satisfy tax lien claims.

Matter of King · filed 1989-05-10§ 522(c)

The legislative history of 11 U.S.C. § 522(c), in which it is stated that assets exempted from levy under I.R.C. § 6334 cannot be applied to satisfy tax lien claims, is consistent with the above conclusion.

Section 522(f) applies only when a lien impairs an exemption to which the debtor would otherwise be entitled.

In re Raymond · filed 1989-05-15§ 522(f)

An exemption must be impaired before section 522(f) applies.

When a § 522(f) motion is granted in Chapter 13, the avoided-lien creditor becomes an unsecured creditor eligible for plan distributions on the same basis as other unsecured creditors.

Helbock v. Strause (In Re Strause) · filed 1989-05-19§ 522(f)

However, when a § 522(f) motion is granted in a Chapter 13 case, the lien is avoided and the creditor becomes an unsecured creditor eligible to participate in distributions under a debtor’s plan to the same extent as other unsecured creditors.

Section 522(f)(1) permits avoidance of a judicial lien impairing an exemption even when the debtor has no present equity but retains a possessory interest and right of redemption.

Gunter v. GMAC Financing Corp. (In Re Gunter) · filed 1989-05-23§ 522(f)(1)

Though the debtors presently have no equity in the property they have a possessory interest as well as an equitable right of redemption from a foreclosure sale. They also have a right to accumulate equity in the property by staying current in their mortgage payments and allowing the market value of the property to increase with time. Therefore, the lien is subject to avoidance under 11 U.S.C. Section 522(f)(1).

Section 522(f)(1) uses the state exemptions selected under § 522(b) to determine whether a judicial lien impairs an exemption.

Cravey v. L'Eggs Products, Inc. (In Re Cravey) · filed 1989-05-24§§ 522(b), 522(f)(1)

Accordingly, in order to determine whether a Georgia debtor may avoid a judicial lien by means of § 522(f)(1), the court must make a two-tiered analysis: first, it must determine whether the debtor is entitled to the claimed exemption under Georgia law, and second, whether the lien in fact impairs that exemption.

Section 522(d)(10)(E)(iii) treats pension rights as an exemption issue: pension funds enter the estate first and may then be exempted to the extent needed for a fresh start.

In Re Swanson · filed 1989-06-09§ 522(d)(10)(E)(iii)

We thus see a coherent scheme regarding a debtor’s pension rights under the Code consistent with the Code’s general policy. The question of pension rights is dealt with as a matter of exemption. A debtor’s interest in pension funds first comes into the bankruptcy estate. To the extent they are needed for a fresh start they may then be exempted out.

Section 522(f) permits avoidance only of judicial liens and specified nonpossessory, nonpurchase-money security interests, not statutory federal tax liens.

Frengel v. Internal Revenue Service (In Re Frengel) · filed 1989-06-12§ 522(f)

Sec. 522(f) specifically provides that only two types of liens are avoidable: (1) judicial liens; and (2) certain nonpossesso-ry, nonpurchase money security interest.

Section 522 lets a debtor claim property exempt from the estate and choose between state and federal exemptions.

In Re Laxson · filed 1989-06-19§ 522(b)

A party may claim certain property as exempt from property of the estate pursuant to 11 U.S.C. § 522. A debtor may choose either the state or federal exemptions.

Section 522(f)(1) permits avoidance of judicial liens on retained interests in encumbered funds, provided the liens impair exemptions.

In Re Weatherspoon · filed 1989-06-22§ 522(f)(1)

Accordingly, the liens imposed on the bank account (again, assuming there is any kind of a lien on the bank account) and the Debtors’ wages are judicial liens that may be avoided by section 522(f)(1) of the Bankruptcy Code, so long as the Debtors retained an interest in the encumbered funds when their bankruptcy cases began.

Section 522(c)(2)(C) makes otherwise exempt property subject to claims secured by a properly filed federal tax lien.

Crow v. Long · filed 1989-06-28§ 522(c)(2)(C)

Section 522(c)(2)(C) specifically makes otherwise exempt property (such as the homestead exemption at issue here) subject to tax claims which are secured by a properly filed federal tax lien.

Section 522(b)(2)(A) can recognize ERISA anti-alienation protection as an exemption under other federal law.

In Re Komet · filed 1989-07-05§ 522(b)(2)(A)

Section 206(d) thus creates a federal exemption properly cognizable in bankruptcy, under the “other federal law” rubric of Section 522(b)(2)(A).

Section 522(d)(10)(E) does not exempt a benefit when the instrument providing it is not a pension.

First National Bank of Mercer County v. Rankin (In Re Rankin) · filed 1989-07-12§ 522(d)(10)(E)

Having found that NYLIC is not a pension, the debtor may not claim an exemption pursuant to 11 U.S.C. § 522(d)(10)(E).

Section 522(b)(2) permits debtors to exempt property from creditor distribution under applicable state law.

Panuska v. Johnson (In re Johnson) · filed 1989-07-13§ 522(b)(2)

The Bankruptcy Code permits debtors to exempt property from distribution to creditors pursuant to provisions of state law. 11 U.S.C. § 522(b)(2) (1982).

Section 522(f)(2) does not allow avoidance of a lien on exempt property outside the categories listed in the subsection.

In Re Cass · filed 1989-07-28§ 522(f)(2)

Although the saddles have been allowed as exempt, they are not a type of exempt property subject to lien avoidance under 11 U.S.C. § 522(f)(2).

Section 522(c)(2)(B) preserves a properly filed federal tax lien against exempt and non-exempt assets after bankruptcy.

Holland v. Commissioner (In Re Holland) · filed 1989-07-31§ 522(c)(2)(B)

Federal tax liens survive the debt- or’s bankruptcy and are fully enforceable against the debtor’s exempt and non-exempt assets notwithstanding the discharge of the underlying tax liabilities. 11 U.S.C. § 522(c)(2)(B).

Section 522(f) permits a debtor to seek a judicial declaration avoiding a qualifying lien on real property.

Duden v. Rosenthal (In Re Duden) · filed 1989-08-02§ 522(f)

debtors can and may use Section 522(f) to obtain a judicial declaration of avoidance of a lien on real property for any number of reasons.

Section 522(c) does not eliminate the right to claim exemptions, but certain tax liens remain enforceable against exempt property.

Matter of Lassiter · filed 1989-07-17§ 522(c)

Indeed, section 522(c) simply does not obviate the debtor’s right to claim exemptions.

Section 522(d)(10)(E) treats pension benefits as estate property that may be exempted only to the extent reasonably necessary for support.

In Re Maide · filed 1989-08-08§ 522(d)(10)(E)

To exclude consideration of the pension would render § 522(d)(10)(E) providing for limited exemption of retirement funds meaningless.

Section 522(b)(2)(A) fixes the applicable state exemption law at the petition date, so a later retroactive exemption amendment conflicts with the Bankruptcy Code.

In Re McKeag · filed 1989-08-30§ 522(b)(2)(A)

take advantage of changes in a state exemption law which become effective after the date the petition for relief is filed.

Section 522(f) allows a debtor to avoid a wage attachment that impairs an exemption while the debtor retains an interest in the attached funds.

Nunally v. Barick Furniture Co. (In Re Nunally) · filed 1989-09-05§ 522(f)

Based on these facts, we concluded in Hodgkins, as we do here, that since no “writ of execution or court order of disbursement” was ever obtained, the debtor continues to maintain a sufficient interest in the attached funds, to enable her to claim such funds as exempt.

Section 522(f) permits interests that entered the bankruptcy estate to be exempted from it.

In Re Jones · filed 1989-08-03§ 522(f)

The interests that have become part of the estate (those not excluded by Section 541(c)(2)) may be exempted from the estate pursuant to Section 522(f).

Section 522(d)(10)(E) provides pension exemptions, but a qualifying spendthrift trust may instead be excluded from the estate under § 541(c)(2).

Boon v. Miner (In Re Boon) · filed 1989-08-07§ 522(d)(10)(E)

While pension plans in general are expressly made subject to certain exemptions under section 522(d)(10)(E), it is perfectly consistent to find that some plans in particular may be excludable under the more “narrowly focused provision” of section 541(c)(2).

Section 522(f)(1) measures impairment of an exemption by reference to nonbankruptcy rights.

In re Hazard · filed 1989-08-10§ 522(f)(1)

Although section 522(f)(1) does create an entitlement available solely in bankruptcy, that entitlement is measured by non-bankruptcy rights.

Section 522(b)(2) permits debtors to exempt property from creditor distribution under state law.

In Re Johnson · filed 1989-08-16§ 522(b)(2)

The Bankruptcy Code permits debtors to exempt property from distribution to creditors pursuant to provisions of state law. 11 U.S.C. Sec. 522(b)(2) (1982).

Section 522(f)(1) permits a Chapter 13 debtor to avoid a judicial lien against property that would be exempt.

In Re Underwood · filed 1989-08-17§ 522(f)(1)

The debtor has also established that section 522(f)(1) entitles a chapter 13 debtor to avoid a judicial lien against property that would be exempt.

Section 522(d)(1) and § 522(d)(5) allow the debtor to claim the homestead and wildcard exemptions in the proceeds of an avoided home sale.

Barrett v. Commonwealth Federal Savings & Loan Ass'n (In Re Barrett) · filed 1989-08-17§§ 522(d)(1), 522(d)(5)

The foregoing authority convinces us that the Debtor is entitled to the $7,500 homestead exception provided in 11 U.S.C. § 522(d)(1) as to the proceeds of the sale of the Home. He also is entitled to the remaining $350 of his “wild-card” exemption set forth in § 522(d)(5).

Section 522(f)(1) permits avoidance only when the lien attached while the debtor owned the property.

In Re Rittenhouse · filed 1989-08-28§ 522(f)(1)

As written, § 522(f)(1) only allows the avoidance of those liens that became attached to the property when it was owned by the debtor.

Section 522(b) permits use of federal or applicable state exemptions but does not incorporate state exemption law into the Bankruptcy Code.

Siegel v. Swaine (In Re Siegel) · filed 1989-08-29§ 522(b)

Further, the Court finds that A.R.S. § 33-1126(B) is not incorporated into the bankruptcy code by 11 U.S.C. § 522 and is not otherwise incorporated into the body of federal law so as to be saved by the federal law savings clause of ERISA, 29 U.S.C. § 1144(d).

Section 522(b)(1) permits a state to opt out of the federal exemption scheme and apply state-law exemptions.

In Re Cole · filed 1989-08-31§ 522(b)(1)

Section 522(b)(1) of the Bankruptcy Code expressly allows a State to opt out of the federal bankruptcy exemptions, and thus to make State law exemptions applicable in all cases.

Section 522(f) applies to state exemptions despite state-law limits on exempting lien-encumbered property.

Stebbins v. Kiernan (In Re Stebbins) · filed 1989-09-04§ 522(f)

The lien avoidance provision of the Bankruptcy Code applies to state exemptions notwithstanding state limitations on the ability of a debtor to exempt lien-encumbered property.

Section 522(b)(2)(A) does not make ERISA or Internal Revenue Code anti-assignment provisions an exemption for pension assets.

Fogler v. Flindall (In Re Flindall) · filed 1989-09-06§ 522(b)(2)(A)

Neither do these provisions create an exemption under the non-bankruptcy law provisions of § 522(b)(2)(A).

Section 522(f) permits avoidance notwithstanding a debtor’s waiver of the exemption.

In Re Scott Thompson and Peggy Jo Thompson, Debtors. Production Credit Association of Mankato v. Scott Thompson and Peggy Jo Thompson · filed 1989-09-08§ 522(f)

As to this question, the language in the Code is clear: “Notwithstanding any waiver of exemptions, the debtor may avoid the fixing of a lien....” 11 U.S.C. § 522(f).

Section 522(d)(1) exempts the debtor’s entire interest when the property equity is below the statutory homestead amount.

Associates Commercial v. Langston · filed 1989-09-15§ 522(d)(1)

Because defendant's equity in her property was less than $7,500, her entire interest was exempt under the Bankruptcy Code, 11 U.S.C. § 522(d)(1).

Section 522(f) impairment follows the applicable state exemption scheme, so Ohio’s opt-out law limits lien avoidance to specified execution-related circumstances.

Ford Motor Credit Corp. v. Dixon (In re Dixon) · filed 1989-09-19§ 522(f)

Accordingly, in the instant appeal, Ohio, by opting out of the federal exemption, has limited the circumstances in which its homestead exemption is impaired, and as a result, a debtor is permitted to avoid a judicial lien pursuant to Section 522(f) only when the property affected by the exemption is subject to an “execution, garnishment, attachment, or sale to satisfy a judgment or order.”

Section 522(f)(2)(B) permits a farmer to avoid a nonpossessory, nonpurchase-money lien on modest breeding livestock when the livestock is a necessary tool of the trade, limited to the amount it impairs the exemption.

In Re Curtis Neal Heape and Billie Jean Heape, Debtors. Curtis Neal Heape and Billie Jean Heape, Debtors-Appellants v. C · filed 1989-09-22§ 522(f)(2)(B)

The Heapes’ modest herd of breeding cattle is a necessary tool of their trade as farmers. As such, it is subject to the protection of the federal lien avoidance statute.

Section 522(h) allows a debtor to step into the trustee’s shoes and avoid a transfer when the trustee could have avoided it but does not, including property the debtor could exempt.

Via v. Colonial American National Bank (In Re Via) · filed 1989-09-25§ 522(h)

Pursuant to § 522(h), a debtor is allowed to step into the shoes of the trustee to avoid such a transfer if the trustee does not. This is true even as to property which the debtor has exempted. § 522(g).

Section 522(b)(2)(A) requires a debtor’s state-law exemption to be governed by the law applicable on the petition-filing date, so a postpetition state exemption law cannot apply retroactively.

In Re Syrtveit · filed 1989-09-25§ 522(b)(2)(A)

H.B. 248 was not the “applicable” state law which governed exemptions allowed under the Bankruptcy Code.

Section 522(f)(2) allows a debtor to avoid a lien on exempt property that qualifies as household goods or appliances, even when the property is not an implement of the debtor’s trade.

In Re Wiford · filed 1989-09-26§ 522(f)(2)

Even though exempt "implements," these items are not "implements . . . of the trade " of Debtors, 11 U.S.C. § 522(f)(2), since they are held for domestic use and are only exempt to that extent. A closer question is whether they are "household goods" or "appliances," 11 U.S.C. § 522(f)(2). A lawn mower seems to fit reasonably well within the common meaning of these terms—it is a large "appliance" but not all that different from, e.g., a vacuum cleaner. A chain saw fits less comfortably within these categories. All things considered, it appears that all of the items in Debtors’ possession should be included as "household goods" or "appliances" within 11 U.S.C. § 522(f)(2).

Section 522(f) cannot be used to avoid an equitable lien against property that is not exempt under applicable state law.

Kennedy v. Stratton (In Re Stratton) · filed 1989-09-28§ 522(f)

Furthermore, in the event this or any other court of competent jurisdiction finds ultimately that the homestead consists in whole or in part of proceeds obtained by fraud, said exemption would not be exempt from execution under California law (supra), thereby rendering 11 U.S.C. § 522(f) ineffective for purposes of avoiding the equitable lien therein.

Section 522(b)(2)(B) permits an exemption for a tenant-by-the-entirety or joint-tenant interest only when applicable nonbankruptcy law makes that interest exempt, and the court held that condition was not met here.

Cooper v. Osbourne (In Re Osbourne) · filed 1989-09-29§ 522(b)(2)(B)

Accordingly, debtor’s argument must fail because his interest in the estate is not exempt under applicable nonbankruptcy law.

Section 522(f)(1) permits avoidance of a judicial lien to the extent it impairs the debtor’s exemption, calculated by subtracting unavoidable liens and exemptions from the property’s value.

In Re Brantz · filed 1989-10-02§ 522(f)(1)

Avoidance of all judicial liens results unless (3) is a positive figure.

Section 522(b)(2)(A) does not make ERISA a separate, independent federal exemption for qualified pension plans, so the debtor may claim only applicable state exemptions.

In Re Alagna · filed 1989-10-06§ 522(b)(2)(A)

Indeed, I can only declare that, at least until Congress states otherwise, ERISA is not an available federal exemption under Section 522(b)(2) and this Debtor is, with regard to his Pension Plans as well as his IRA, entitled only to his applicable state exemptions.

Section 522(b)(1) permits a state to opt out of the federal bankruptcy exemptions listed in § 522(d), and Florida exercised that option.

In Re Sheppard · filed 1989-10-10§ 522(b)(1)

In Florida, a debtor’s right to exemption is based on § 522(b)(1) of the Bankruptcy Code, which permits states to opt out of the specific federal bankruptcy exemptions set forth in § 522(d).

Section 522(b)(1) and (b)(2) permits a state to restrict its citizens to state-law exemptions while incorporating a federal exemption into its state exemption scheme.

In Re Bryan · filed 1989-10-10§ 522(b)(1) and (b)(2)

The option permitted under 11 U.S.C. § 522(b)(1) and (2) for a state to restrict its citizens to exemptions under a state statutory scheme [“opting out”] is not inconsistent with incorporation of a federal exemption into the state exemption legislation.

Section 522(b)(1) permits a state to opt out of the federal bankruptcy exemptions listed in § 522(d).

In Re Bryant · filed 1989-10-10§ 522(b)(1)

In Florida, a debtor’s right to exemption is based on § 522(b)(1) of the Bankruptcy Code, which permits states to opt out of the specific federal bankruptcy exemptions set forth in § 522(d).

Section 522 allows a debtor to claim federal exemptions or state-law exemptions when a state opts out of the federal scheme, but the opt-out does not incorporate state exemptions into federal law.

In Re Weeks · filed 1989-10-11§ 522

The Bankruptcy Code allows the Debtor to claim certain property exempt, either through the federal exemptions listed in the Code or through state exemptions upon the exercise of a state to “opt out” of the federal exemptions. 11 U.S.C. § 522. ... The theory that the state exemption statutes are somehow incorporated within the Bankruptcy Code due to the ability of states to opt out of the exemptions contained within the Code is interesting from a State’s rights viewpoint but is simply unfounded.

Section 522(b)(2)(A) allows a debtor to claim property exempt under applicable state law, but the exemption must satisfy that law and be determined using facts existing on the petition date.

In Re Peterson · filed 1989-10-12§ 522(b)(2)(A)

Under § 522(b)(2)(A) a Debtor is entitled to exempt for bankruptcy purposes “any property that is exempt under ... State or local law”. ... Thus any allowable exemption presupposes compliance with pertinent Montana law. ... any property to be exempted from the estate must be determined based on the factors present on the date the petition was filed.

For jointly filed debtors, § 522(b)(2)(B) exempts entireties property only to the extent the debtors’ equity exceeds the total amount of their joint claims.

In Re Wenande · filed 1989-10-20§ 522(b)(2)(B)

The amount of entireties property that these joint debtors may exempt out of their estate under § 522(b)(2)(B) is their equity in the entireties property, less the total sum of all joint claims against both debtors.

The exemption covers a debtor’s retirement-plan interest only when the debtor has a present right to receive payments, and only to the extent necessary to meet basic needs.

In Re Velis · filed 1989-10-24§ 522(d)(10)(E)

Hence, the controlling law in this Circuit exempts a debtor’s interest in a KEOGH plan under 11 U.S.C. § 522(d)(10)(E) only to the extent that a “present right” to receive payments exists and then only to the extent needed to sustain a debtor’s basic needs.

Section 522(f)(1) permits avoidance of judicial liens but does not permit avoidance of mortgage-like security interests.

In Re Orsa Associates, Inc. · filed 1989-10-25§ 522(f)(1)

they are not subject to avoidance pursuant to 11 U.S.C. § 522(f)(1).

Under § 522(d)(11)(E), only annuity payments reasonably necessary for the debtor’s or dependents’ support may be exempted, and this inquiry is distinct from disposable-income calculations.

Rockefeller v. First America Bank-Frankenmuth (In Re Rockefeller) · filed 1989-10-27§ 522(d)(11)(E)

By comparison, the exemption-related inquiry pursuant to 11 U.S.C. § 522(d)(ll)(E) concerns payments “reasonably necessary” for the support of the debtors; only those amounts “reasonably necessary” may be exempted.

Section 522(f)(1) permits a debtor to avoid a judicial lien when it fixes on the debtor’s property interest and impairs an exemption to which the debtor would have been entitled.

In Re Jones · filed 1989-10-30§ 522(f)(1)

Thus, § 522(f) has three conditions which must be met for lien avoidance to occur: (1) the lien to be avoided must have fixed “on an interest of the debtor in property;” (2) the lien must impair “an exemption to which the debtor would have been entitled;” and (3) the lien must be a “judicial lien.”

Section 522(b) allows an individual debtor to exempt qualifying property from the bankruptcy estate, including legal interests that entered the estate under § 541.

In Re Moffat · filed 1989-10-31§ 522(b)

Debtor is entitled to claim an exemption in either of these legal interests.

Section 522(g) permits exemption of recovered property only when its statutory conditions are met, including that the trustee or a similarly acting creditor has taken action resulting in the property’s recovery.

Hunter v. Snyder (In Re Snyder) · filed 1989-11-01§ 522(g)

The language of § 522(g) requires that the trustee, or a creditor acting in a similar capacity, have taken some action which has resulted in the recovery of the property.

The federal motor vehicle exemption protects only the debtor’s equity in the vehicle above the amount of secured debt.

In Re Jennings · filed 1989-11-02§ 522(d)(2)

above the amount of any secured debt on the vehicle.

Section 522(f) permits a debtor to avoid a judicial lien only to the extent it impairs an exemption, after the property has been determined to be exempt and the lien to impair that exemption.

In Re Dixon · filed 1989-11-07§ 522(f)

This section authorizes a debtor to avoid any lien on property to the extent the lien impairs the debtor's exemption. The avoidance power is applicable only after there has been an initial determination by the bankruptcy court that the property is exempt, In re Pine, 717 F.2d 281 (6th Cir.1983), cert. denied, 466 U.S. 928, 104 S.Ct. 1711, 80 L.Ed.2d 183 (1984), and that the judicial lien impairs the exemption. In re Peck (National Deposit Guarantee v. Peck), 55 B.R. 752 (N.D.Ohio 1985).

Section 522(f) permits avoidance of a judicial lien on Florida homestead property because the lien impairs the exemption even when it is not presently enforceable against the property.

In Re Calandriello · filed 1989-11-08§ 522(f)

this Court concludes that, even if the judicial lien is not presently enforceable against the homestead property, its existence does impair the homestead exemption so that Section 522(f) is available to the debtors in these circumstances.

Under § 522(b)(2)(A), a debtor may retain pension-plan benefits as exempt property when applicable state law provides the exemption.

In Re Seilkop · filed 1989-11-14§ 522(b)(2)(A)

Therefore, the Court accepts for purposes of this opinion that the plan meets the requirements to classify as an ERISA-qualified plan under Florida state law and is exempt under § 522(b)(2)(A) since Florida state law provides for that exemption under Fla.Stat. § 222.21(2)(a).

Section 522(h) lets debtors invoke the trustee’s avoiding powers only to the extent of their right to an exemption in the property.

In Re Williams · filed 1989-11-15§ 522(h)

Section 522(h) confers on the debtors the right to invoke the Trustee’s avoiding powers to the extent of the debtors’ right to an exemption in the property involved.

Section 522(b)(2) permits a debtor to claim exemptions under applicable state law when the state has opted out of the federal exemptions.

Abbott Bank-Hemingford v. Armstrong (In Re Armstrong) · filed 1989-11-27§ 522(b)(2)

The Bankruptcy Code allows the debtor to retain property exempt either (1) under the provisions of the Bankruptcy Code itself, if not forbidden by state law, 11 U.S.C. § 522(b) and (d), or (2) under the provisions of state law and federal law other than the minimum allowances in the Bankruptcy Code, 11 U.S.C. § 522(b)(2).

Section 522(d)(10)(E) addresses pensions, life insurance, IRAs, Keogh plans, employee pensions, and similar retirement- or death-related instruments.

In Re Johnson · filed 1989-11-30§ 522(d)(10)(E)

Section 28-22-03.1(3) as does the federal exemption [section 522(d)(10)(E) ] deals with pensions, life insurance, individual retirement accounts (IRA), Keogh Plans, employee pensions, and things of that nature.

Section 522(h) empowers a debtor to avoid a prepetition lien under an applicable trustee-avoidance statute, subject to § 546, when the trustee has not attempted avoidance, without requiring impairment of the debtor’s exemption.

Fragapane v. Rabin (In Re Fragapane) · filed 1989-11-30§ 522(h)

The provisions of § 522(h) are not conditioned upon whether or not an exemption is impaired. Rather, it gives a debtor unfettered authority to avoid a lien under one of the avoiding statutes, subject only to § 546, where the trustee has not attempted to avoid the prepetition transfer.

Section 522(b)(2)(A) allows a debtor to exempt property under either the Bankruptcy Code or applicable state or local law at the debtor’s domicile when the petition is filed.

In Re Haggerty · filed 1989-12-01(b)(2)(A)

The Code permits a debtor to shield from the bankruptcy estate available for distribution to creditors, property either exempt under the Code or under “[sjtate or local law that is applicable on the date of the filing of the petition at the place in which the debtor’s domicile [is] located.” 11 U.S.C. § 522(b)(2)(A) (1982).

Section 522(f)(1) does not permit avoidance of a perfected statutory lien.

In re Johnson · filed 1989-12-06(f)(1)

Thus, on the facts presented, the Association has a perfected statutory lien which is unavoidable under § 522(f)(1) of Title 11 U.S.C.

Section 522(b)(2)(A) permits a debtor to exempt ERISA plans from the bankruptcy estate as property exempt under federal law other than § 522(d).

In Re Burns · filed 1989-12-08§ 522(b)(2)(A)

This court therefore holds that ERISA plans may be exempted from the bankruptcy estate under § 522(b)(2)(A), as “property that is exempt under Federal law, other than [§ 522(d)]....”

Section 522(b)(1) and (2)(A) permits a debtor to exempt property that would be exempt from creditor execution under applicable state or federal nonbankruptcy law as of the petition date.

In Re Walker · filed 1989-12-12§ 522(b)(1), (2)(A)

The next question is whether the funds are exemptible from the bankruptcy estate pursuant to 11 U.S.C. § 522. Debtor may exempt from his bankruptcy estate any property that would be exempt from creditor execution under State or Federal non-bankruptcy law applicable on the date of the filing of Debtor’s petition in bankruptcy, 11 U.S.C. § 522(b)(1), (2)(A), 31 O.S. § KB.

Section 522(b)(1) permits a state to opt out of the federal exemption scheme in § 522(d), and the court recognizes that Oklahoma has done so.

In Re Ridgway · filed 1989-12-13§ 522(b)(1), (d)

Under 11 U.S.C. § 522(b)(1) and 31 O.S. § 1(B), Oklahoma has elected to "opt out” of the federal exemption scheme set forth in 11 U.S.C. § 522(d).

Section 522(f)(2)(A) does not permit lien avoidance for a mobile home claimed as homestead property under a state exemption rather than as household goods.

In Re Coonse · filed 1989-12-20§ 522(f)(2)(A)

Because of this similarity and the previously stated rule of statutory construction, the Court finds that debtor’s mobile home, which qualifies for a homestead exemption under Illinois law, is not eligible for lien avoidance as a “household good” under section 522(f)(2)(A).

Section 522(f)(1) allows a debtor to avoid a judicial lien to the extent it impairs a homestead exemption.

Gancarz v. Palm Beach Co. (In re Gancarz) · filed 1989-12-21(f)(1)

Section 522(f)(1) of the Code allows a debtor to avoid a judicial lien to the extent it impairs a homestead exemption.

Section 522(b)(2)(B) does not exempt a debtor’s tenancy-by-the-entirety interest from a § 363(h) sale when that interest is not exempt from process under applicable nonbankruptcy law.

In Re Bernard Persky and Stuart Persky, Debtors. Community National Bank and Trust Company of New York v. Persky · filed 1989-12-22§ 522(b)(2)(B)

Hence, inasmuch as the debtors’ interests are not exempt from process under CPLR 5240, or any other non-bankruptcy law, § 522(b)(2)(B) does not exempt those interests from the reach of a § 363(h) sale.

Section 522(g) allows a debtor to use the trustee’s avoidance powers only when the transfer was involuntary, the trustee does not seek to avoid it, and the debtor did not conceal the property.

Brasby v. Joseph C. Perry, Inc. (In Re Brasby) · filed 1990-01-02§ 522(g)

Technically, for a debtor to utilize the provisions of § 548(a)(2), the debtor must also demonstrate that the transfer was involuntary, the trustee does not attempt to avoid the transfer, and the debtor did not conceal the property. 11 U.S.C. § 522(g), (h).

Section 522(a)(2) fixes the valuation of the debtor’s interest in property as of the petition filing date.

In Re Yackel · filed 1990-01-03(a)(2)

As a matter of law, valuation of a debt- or’s interest in property is established as of the date the petition is filed. 11 U.S.C. § 522(a)(2).

Section 522(d)(10)(A) permits a debtor to exempt pension-fund contributions to the extent they are reasonably necessary for the debtor's support.

Feliciano v. Sistema De Retiro Del E.L.A. · filed 1990-01-09§ 522(d)(10)(A)

Pursuant to 11 U.S.C. Section 522(d)(10)(A) and 522(d)(10)(E), Debtor may claim the contributions to Retiro’s pension fund “to the extent [these are] reasonably necessary ...” for her support.

Section 522(b) allows a debtor to exempt certain property under federal law or elect to use applicable state exemptions instead.

Park National Bank of St. Louis Park v. Whitney (In Re Whitney) · filed 1989-12-01§ 522(b)

or he may rely on state exemptions instead.

Section 522(b) permits states to opt out of the federal exemption scheme and define their own exclusive exemptions from estate property.

In Re Bovay · filed 1989-12-18§ 522(b)

The opt-out provision indicates Congress’ deference to state exemption schemes.

Section 522(g)(1) allows a debtor to exempt property recovered by the trustee only when the transfer was not voluntary, so a voluntary transfer bars the claimed exemption.

Rimmel v. Goldman (In Re Goldman) · filed 1990-01-11§ 522(g)(1)

The plain language of § 522(g) requires that the exemption claimed by Phyllis Goldman be disallowed. The transfer involved was clearly voluntary.

Section 522(f)(1) permits a debtor to avoid a state personal-property tax lien treated under state law as a judicial lien when the lien impairs the debtor’s exemption.

Frost v. County of Santa Barbara (In Re Frost) · filed 1990-01-23§ 522(f)(1)

For the purpose of section 522(f)(1) avoidance analysis, a section 2191.3 tax lien is deemed a “judicial lien”, avoidable pursuant to section 522(f)(1).

Section 522(f)(1) permits avoidance of a judicial lien that impairs an exemption, including when a postjudgment writ of garnishment fixes such a lien on exempt property.

Matter of Rettemnier · filed 1990-01-24§ 522(f)(1)

This Court therefore holds that the Writ of Garnishment served on the garnishee ... the Writ of Garnishment is avoided and voided and Harbor Federal Savings & Loan Association is ordered to forthwith pay the garnished monies to the debtors’ attorney’s trust account.

Section 522(b)(2)(A) requires a debtor’s exemptions to be determined under the state law in effect on the date the bankruptcy petition was filed.

Magill v. Lyons (In Re Lyons) · filed 1990-01-26§ 522(b)(2)(A)

It is well-settled that exemptions for debtors in Illinois must be determined under the Illinois law which is applicable on the date the bankruptcy petition was filed.

ERISA and Internal Revenue Code anti-alienation provisions do not create federal nonbankruptcy exemptions for ERISA-qualified plans under § 522(b)(2)(A).

In Re Conroy · filed 1990-01-31§ 522(b)(2)(A)

we hold that the anti-alienation provisions of ERISA and the Internal Revenue Code do not create Federal non-bankruptcy exemptions for ERISA qualified plans under 11 U.S.C. § 522(b)(2)(A).

Section 522(f)(2) permits avoidance of a voluntarily granted nonpossessory, nonpurchase-money lien on qualifying household goods despite a conflicting state exemption restriction.

In re Hatcher · filed 1990-02-08§ 522(f)(2)

The United States Bankruptcy Code does not permit a state to “opt out” of the lien avoidance provisions of 11 U.S.C. § 522(f).

Section 522(b), together with § 541(a), gauges bankruptcy exemptions by the debtor’s ownership interests as of the bankruptcy filing date.

In Re Ehrich · filed 1990-02-14§ 522(b)

Thus, it is legally irrelevant to this case whether the life estate which Debtor and his wife will eventually reserve would be exempt.

Section 522(b)(2)(A) makes the applicable bankruptcy exemptions depend on the law of the state where the debtor is domiciled.

Tyler v. Putman (In Re Putman) · filed 1990-02-14§ 522(b)(2)(A)

exemptions are determined by the law of the state in which the debtor is domiciled.

Section 522(f)(1) permits a debtor to void a judicial lien that impairs an exemption available as of the bankruptcy petition date.

In Re Lippert · filed 1990-02-16§ 522(f)(1)

As a consequence, the judicial lien held by Dan Kling is voided pursuant section to 522(f)(1) as an impairment of that exemption.

Section 522(f)(1) allows a debtor to avoid both the secured portion of a judicial lien to the extent it could otherwise be exempt and the entire unsecured portion when the lien impairs homestead rights.

Galvan v. Galvan (In Re Galvan) · filed 1990-02-21§ 522(f)(1)

In summary, we hold that Section 522(f)(1) can be used to avoid the secured portion of any judicial lien to the extent that the security could otherwise be claimed as exempt property and that the unsecured portion of any judicial lien is likewise avoided in its entirety as it also impairs homestead rights.

Section 522(b) allows debtors domiciled in Illinois to claim Illinois’s state-law homestead exemption in bankruptcy.

Matter of Szekely · filed 1990-02-23§ 522(b)

By operation of § 522(b), persons who are domiciled in Illinois can claim what is popularly known as Illinois’s “homestead exemption,” Ill.Rev.Stat. ch. 110 ¶ 12-901 (1987).

Section 522(d)(10)(D) exempts spousal support, so money recovered on a related nondischargeability claim would benefit the debtor rather than the bankruptcy estate.

Berkowitz v. Muller (In Re Muller) · filed 1990-02-27(d)(10)(D)

Since spousal support is exempt under 11 U.S.C. § 522(d)(10)(D) and under most state exemption statutes, the trustee would not have standing to prosecute such a suit since any monies recovered would not inure to the benefit of the estate but rather to the debtor claiming the exemption.

Section 522(b)(2)(A) makes the state law applicable on the petition date govern the debtor’s state-created exemptions, and only facts existing on that date are relevant to eligibility.

In Re Peterson · filed 1990-03-01§ 522(b)(2)(A)

only the facts existing on the date of filing are relevant to determining whether a debtor qualifies for a claimed exemption.

Section 522(b)(2)(A) makes the state law applicable on the petition date govern the debtor’s state-created exemptions, and only facts existing on that date are relevant to eligibility.

Armstrong v. Peterson (In re Peterson) · filed 1990-03-01§ 522(b)(2)(A)

only the facts existing on the date of filing are relevant to determining whether a debt- or qualifies for a claimed exemption.

Section 522(b)(2)(A) permits a debtor electing state exemptions to claim property only when applicable state or other federal law provides an exemption.

In Re Leck · filed 1990-03-16§ 522(b)(2)(A)

The relevant inquiry is thus no longer whether a personal injury action may be reached by a creditor’s collection efforts, but rather whether, in the case of a debtor electing his exemptions pursuant to 11 U.S.C. § 522(b)(2), State or “other Federal law” exists pursuant to which such actions may be claimed exempt from property of the estate.

Section 522(f)(2)(A) allows a debtor to avoid a nonpossessory, nonpurchase-money security interest in specified household goods and personal items to the extent the lien impairs an exemption the debtor would otherwise have been entitled to claim.

In re Greer · filed 1990-03-13§ 522(f)(2)(A)

A bankruptcy debtor may avoid the fixing of a lien on an interest in property to the extent that such lien impairs an exemption to which the debtor would have been entitled, if such lien is a nonpossessory, nonpurchase-money security interest in any household furnishings, household goods, wearing apparel, appliances, books, animals, crops, musical instruments, or jewelry that are held primarily for the personal, family, or household use of the debtor or a dependent of the debtor.

A Kansas provision protecting foreclosure redemption rights from levy is not an exemption within the meaning of § 522(b)(2), so those rights cannot be exempted from the bankruptcy estate under § 522.

In Re Sinker · filed 1990-03-21§ 522(b)(2)

Since K.S.A. 60-2414(k) is not an exemption statute, then the appellants could not exempt the redemption rights from the property of the estate under 11 U.S.C. § 522.

Section 522(f) permits avoidance of a judicial lien fixed by a wage garnishment when the garnished wages are exempt property.

Matter of Yetter · filed 1990-03-22§ 522(f)

Therefore, the motion to avoid lien is proper.

Section 522(b)(2)(B) does not exempt a tenancy-by-the-entirety survivorship interest when applicable nonbankruptcy law permits that interest to be sold.

Henderson v. West Cash & Carry Building Materials of Memphis, Inc. (In Re Henderson) · filed 1990-03-26§ 522(b)(2)(B)

If debtor’s right to survivorship may be sold pursuant to Miss.Code Ann. § 13-3-131, then such right is not exempt property under section 522(b)(2)(B).

Section 522(h) allows debtors to litigate avoidance of a transfer when the statutory conditions are met, including that the trustee did not attempt to avoid it.

In Re Klingbeil · filed 1990-03-30§ 522(h)

Thus, Debtors have the right to litigate the avoidance of the transfer, 11 U.S.C. § 522(h), and to keep the funds if the transfer is avoidable, 11 U.S.C. §§ 522(i)(l) and (2).

Section 522(b)(2)(A) permits an exemption for property protected by other federal law, including ERISA’s anti-alienation provisions.

In Re Felts · filed 1990-03-30§ 522(b)(2)(A)

The Retirement Plans are exempt as ERISA is “other federal law” as provided in 11 U.S.C. § 522(b)(2)(A).

Section 522(f)(1) permits a debtor to avoid a judicial lien fixed on the debtor’s interest in property and impairing an otherwise proper exemption.

In Re Gerald J. Sanderfoot, Debtor. Jeanne Farrey, F/k/a Jeanne Sanderfoot, Objector-Appellant v. Sanderfoot · filed 1990-03-30§ 522(f)(1)

Because it is clear from the face of the statute that Ms. Far-rey has a judicial lien that impairs Mr. Sanderfoot’s homestead exemption, we conclude that the lien is avoidable under section 522(f)(1).

Section 522(b)(2) allows a state to opt out of the federal exemption scheme, leaving bankruptcy debtors in that state generally to rely on state-law exemptions.

In re Williams · filed 1990-03-30§ 522(b)(2)

Since Ohio has opted out of the federal exemption scheme pursuant to 11 U.S.C. § 522(b)(2), Ohio bankruptcy debtors generally must look to state law for exemption claims.

Section 522(h) permits a debtor to avoid a lien only when the transfer was not voluntary and the trustee did not avoid it.

In Re Brown · filed 1990-04-04§ 522(h)

That section does not apply here.

Section 522(b)(2) permits a debtor to claim an exemption based on entitlement under controlling state law as of the bankruptcy filing.

In re Brown · filed 1990-04-04§ 522(b)(2)

Whether a debtor is entitled to a claimed exemption for purposes of Section 522(b)(2) focuses solely on the debtors’ entitlement to that claim under controlling state law as of the date of the filing of the bankruptcy, for purposes of removing it from the chapter 7 trustee’s administration.

Section 522(b)(1) permits a state to opt out of the federal bankruptcy exemption scheme, leaving debtors domiciled there to claim exemptions under state law.

In Re Kleist · filed 1990-04-06§ 522(b)(1)

New York has chosen to “opt out” of the Code’s exemption scheme. 11 U.S.C. § 522(b)(1). Consequently, Debtors domiciled in New York are restricted to the exemptions provided by State law.

A judicial lien that impairs an exemption to which the debtor is entitled may be avoided under § 522(f).

In Re Porter · filed 1990-04-10§ 522(f)

Given the fact that it impairs an allowed exemption to which the debtor is entitled, the judicial lien in favor of Mr. Blackburn is a lien to which § 522(f) applies.

Section 522(1) requires exemption schedules to list the market value of the debtor’s interest in the property shown.

In Re Vann · filed 1990-04-10§ 522(1)

Contrary to the Debtor’s assertion that the B-2 Schedules are in conformity with 11 U.S.C. § 522(1) and Bankruptcy Rule 4003(a), these schedules do not list the market value of the Debtor’s interest in the property shown.

Section 522(f)(2)(A) does not permit avoidance of a security interest in property the debtor represented as business equipment and inventory, even if the debtor later uses it as household goods.

In Re Goodwin · filed 1990-04-12§ 522(f)(2)(A)

and thus the Debtor cannot avoid the Har-lans’ security interest in them under section 522(f)(2)(A).

Section 522(d)(10)(E) can exempt qualifying retirement-plan funds when the debtor has a right to receive payments under the plan, even if payments have not begun at filing.

American Honda Finance Corp. v. Cilek (In Re Cilek) · filed 1990-04-13§ 522(d)(10)(E)

the scope of 11 U.S.C. § 522(d)(10)(E) is limited by a debtor’s right to receive payments under the plan, not to the present receipt of such payments.

Section 522(d)(10)(E) requires exempt property to be reasonably necessary for the support of the debtor and any dependent.

In Re Wines · filed 1990-04-16§ 522(d)(10)(E)

§ 522(d)(10)(E), but that section requires a showing that the property to be exempted is “reasonably necessary for the support of the debtor and any dependent of the debt- or.”

Section 522(b)(2)(A) fixes the applicable exemption law as the law in effect on the date the bankruptcy petition is filed.

Swink v. Sunwest Bank (In Re Fingado) · filed 1990-04-17§ 522(b)(2)(A)

In determining the applicable law concerning exemptions, the language of 11 U.S.C. § 522(b)(2)(A) is clear; the date for determining the law applicable to exemptions is the date of the filing of the petition.

Section 522(f) does not allow a debtor to avoid a judicial lien when the property is not protected by an applicable exemption.

Stevenhagen v. Helms · filed 1990-04-18§ 522(f)

Thus, Helms’s judicial lien is still enforceable under 11 U.S.C. Sec. 522(f).

Section 522(f)(2)(A) operates independently of state exemption law and permits lien avoidance for household goods necessary to a debtor’s new beginning and of little resale value.

In Re McCain · filed 1990-04-20§ 522(f)(2)(A)

However, Section 522(f)(2)(A) of the Code operates independently of state law. From the standpoint of lien avoidance, “only those personal goods necessary to the debtor’s new beginning and of little resale value fit the federal bankruptcy philosophy embodied in § 522(f)(2).”

Section 522(b) allows only the debtor to exempt property of the estate, so property voluntarily transferred before filing cannot later be claimed as exempt based on the debtor’s former interest.

Lasich v. Estate of Wickstrom (In Re Wickstrom) · filed 1990-04-20§ 522(b)

Because only the debtor “may exempt from property of the estate”, the transferred property may not be claimed as exempt. 11 U.S.C. § 522(b).

Section 522(b)(1) limits a debtor’s claimed exemptions to property that the statute permits to be exempt.

In Re Staniforth · filed 1990-04-24§ 522(b)(1)

A debtor may only claim property listed under 11 U.S.C. § 522(b)(1) or (2) as exempt property.

Section 522(b)(2)(A) determines a debtor’s claimed exemptions under the law in effect on the filing date.

In Re Chadwick · filed 1990-04-24§ 522(b)(2)(A)

[tjhere is no doubt that the law as it exists on the date of filing determines a debtor’s claimed exemptions. 11 U.S.C. § 522(b)(2)(A).

Section 522(f)(1) permits avoidance of a judicial lien to the extent that it impairs an exemption, but the avoidance does not reach value exceeding the exemption and prior valid liens.

In re Osborne · filed 1990-04-25§ 522(f)(1)

The motion to avoid the judicial lien held by Bullins is well taken insofar as it impairs the homestead exemption to which Mrs. Osborne is currently entitled in the sum of $30,000.00. The limit of this avoidance, however, is $30,000.00.

Section 522(f)(1) permits a debtor to avoid a judicial lien when the property’s total encumbrances leave insufficient equity to cover the exemption, without regard to lien priority.

Hazard v. Overhead Door Co. of Madison, Inc. (In Re Hazard) · filed 1990-04-26§ 522(f)(1)

Rather, the language and legislative history indicate that the bankruptcy estate should be treated in terms of encumbered and unencumbered property for purposes of calculating an exemption. The order in which the encumbrances attached does not appear to be relevant.

Section 522(b)(2) does not allow a debtor’s homestead exemption to reduce the value of a judgment lien when determining the creditor’s allowed secured claim.

In re Smith · filed 1990-05-01§ 522(b)(2)

The Debtor’s claim of exemption may not be used to avoid the effect of Ford’s judgment lien in determining the amount of Ford’s allowed secured claim.

Section 522(f)(2)(B) does not disqualify lien avoidance based on unrelated prepetition wrongdoing involving other collateral when the exempt machinery itself was not part of the fraud or defalcation.

In Re Ballard · filed 1990-05-09§ 522(f)(2)(B)

The farm machinery and equipment was not part of any fraudulent scheme or defalcation by the Debtors, and § 522(f) does not disqualify them from avoiding the FCS lien.

Section 522(b) permits an interest included in the bankruptcy estate to be exempt under applicable state exemption law.

In Re Dickson · filed 1990-05-15§ 522(b)

The Court concludes that this pension plan, although initially included in Debtor’s bankruptcy estate pursuant to 11 U.S.C. § 541(a)(1) notwithstanding 11 U.S.C. § 541(c)(2), is thereafter exempt-from Debtors’ estate pursuant to 11 U.S.C. § 522(b) adopting 60 O.S. §§ 326-328.

Section 522(d) lists the exemptions a debtor may claim in bankruptcy.

In Re Yau · filed 1990-05-21§ 522(d)

Bankruptcy Code section 522(d) lists the exemptions that a debtor can claim in a bankruptcy case.

Section 522(h) may provide an alternative basis for a debtor to attack a judgment that is otherwise avoidable under § 547.

R.C.R. Services, Inc. v. Sciortino (In Re Sciortino) · filed 1990-05-24§ 522(h)

the entry of the judgment appears subject to attack by the Trustee or possibly the Debtor under 11 U.S.C. §§ 522(h), (g)(1), on the alternative basis of 11 U.S.C. §§ 547(b) and (e)(1)(A).

Section 522(g) and (h) authorize a debtor to pursue avoidance of a preferential lien when the trustee has not pursued the avoidance action.

In Re Thompson · filed 1990-05-29§§ 522(g), 522(h)

The debtors also had a cause of action under 11 U.S.C. §§ 522(g) and (h) and 547(b) to set aside the lien as a preference.

Section 522(b)(2)(A) does not provide a federal exemption for a state-created IPERS retirement account.

Matter of Carver · filed 1990-05-29§ 522(b)(2)(A)

Pamela Carver can not exempt the IPERS retirement account under a section 522(b)(2)(A) federal exemption.

Section 522(b)(2)(A) does not provide a federal exemption for an Iowa state-created retirement account, and an opt-out debtor cannot use the federal exemptions in § 522(d).

Matter of Gouker · filed 1990-05-29§ 522(b)(2)(A)

section 522(b)(2)(A) federal exemption.

Section 522(b)(2) does not incorporate state exemption laws into federal law or create a federal bankruptcy exemption from them.

In Re Martin · filed 1990-06-19§ 522(b)(2)

There is no indication that Congress intended to incorporate state law exemptions into the Bankruptcy Code by means of section 522(b)(2).

Section 522(b)(2)(A) permits exemptions under other federal law or applicable state or local law, but an ERISA anti-alienation restriction is not itself a federal exemption.

Matter of Bartlett · filed 1990-05-29§ 522(b)(2)(A)

Hence, Rita Bartlett can not exempt her retirement account under a section 522(b)(2)(A) federal exemption because the profit sharing plan is a qualified ERISA plan.

Section 522(m) applies separately to each debtor in a joint case subject to § 522(b)’s state opt-out limitation.

In Re Riebow · filed 1990-05-30§ 522(m)

Although the Federal Statute at 11 U.S.C. § 522(m) states that Section 522 of Title 11 applies separately to each debtor in a joint filing, by its own language, this Section is subject to the limitations set forth in Section 522(b), which permits the states to “opt out” of the federal exemption schedule.

Section 522(f) authorizes a debtor to avoid a judicial lien that impairs exempt property.

Black Brollier Building Materials v. Truan (In Re Truan) · filed 1990-05-31§ 522(f)

Section 522(f) allows a debtor to avoid a judicial lien and a non-possessory, non-purchase money security interest.

Section 522(f)(2)(A) does not authorize avoidance of a qualifying security interest when applicable state law makes the property nonexempt as against that secured creditor.

In Re Fox · filed 1990-06-06§ 522(f)(2)(A)

if otherwise exempt property is not exempt from seizure under state law by creditors holding a valid security interest in the property, section 522(f) avoidance power is unavailable.

The court rejects treating ERISA anti-alienation provisions as a nonbankruptcy federal exemption available under § 522(b)(2)(A).

Wear v. Green (In Re Green) · filed 1990-06-14§ 522(b)(2)(A)

For the reasons set out in those decisions, this argument is rejected.

Section 522(b)(2)(A) permits debtors in states that opt out of the federal exemption scheme to claim property exempt under applicable state or local law, but it does not authorize a state to create a separate bankruptcy-only exemption.

In Re Mata · filed 1990-06-14§ 522(b)(2)(A)

However, the State of Colorado cannot, under the guise of adopting an exemption statute, adopt a federal bankruptcy exemption for Colorado residents who file bankruptcy.

Section 522(b)(2)(B) allows an individual debtor to exempt a tenancy-by-the-entirety or joint-tenancy interest from the estate to the extent applicable nonbankruptcy law exempts that interest from process.

In Re Cerreta · filed 1990-06-15§ 522(b)(2)(B)

Those real property interest that are included under § 541(a) may be excluded, however, under 11 U.S.C. § 522(b)(2)(B).

Section 522(d)(11)(C) is unavailable to a Missouri debtor because Missouri opted out of the federal exemption scheme and did not mirror the exemption in state law.

In Re Pettigrew · filed 1990-06-19§ 522(d)(11)(C)

However, these sections are not available to a debtor in Missouri because the’ State Legislature has “opted out” of the Federal exemption scheme pursuant to Section 513.-427 R.S.Mo, and has not mirrored these exemptions in the State law.

Section 522(b)(1) allows states to opt out of the federal exemption scheme and use their own exemption scheme.

In Re Walker · filed 1990-06-26§ 522(b)(1)

The states may “opt out” of the federal scheme and use their own state scheme. 11 U.S.C. § 522(b)(1).

Section 522(f)(2)(B) covers necessary farm implements and tools of trade, including large equipment, subject to the applicable exemption limit.

In Re Sugarek · filed 1990-06-26§ 522(f)(2)(B)

The International Harvester Disc, the John Deere Planter and the 4849 John Deere Tractor are necessary for the operation of Debtors’ farming business and, thus, farm implements or tools of trade under § 522(d)(6) and are within the lien avoidance provision of 11 U.S.C. § 522(f)(2)(B).