11 U.S.C. § 522

Section 522(b)(2)(B) exempts a debtor's interest in tenancy-by-the-entireties property when applicable nonbankruptcy law exempts it from process.

Havoco of America, Ltd. v. Hill · filed 1999-12-10(b)(2)(B)

In accordance with these principles, property held by a debtor as a tenant-by-the-entireties is exempt from the claims of individual creditors in bankruptcy under Florida common law. See 11 U.S.C. § 522(b)(2)(B).

Section 522(b)(2) permits a debtor to exempt entireties property to the extent applicable nonbankruptcy law protects it, but joint creditors may reach the property under the governing state law.

In Re Smith · filed 2000-03-27§ 522(b)(2)(A), § 522(b)(2)(B)

Debtor elected to exempt his en-tireties property to the extent permitted under Michigan law pursuant to § 522(b)(2)(B). Under Michigan law, the entireties property is wholly exempt from the reach creditors holding claims solely against Debtor. However, with the exception of a $3,500 homestead exemption, such property is ... not ... exempt from claims of joint creditors of Debtor and his nonfiling spouse that existed at the time the petition was filed.

Section 522(b)(2)(A) fixes the applicable state exemption law as of the bankruptcy filing date, so a later amendment to state law does not control the exemption.

Canfield v. Orso · filed 2000-06-27§ 522(b)(2)(A)

The fact that the amendment is interpretive, and that the Louisiana Legislature expressly intended the amendment to have retroactive application, does not change our analysis.

Section 522(b)(2)(B) permits a debtor to exempt tenancy-by-the-entireties property only to the extent the interest is exempt from process under applicable nonbankruptcy law.

In re McRae · filed 2002-08-06(b)(2)(B)

The Code also allows debtors to claim exemptions under § 522(b)(2)(B) for property held in tenancy by the entireties to the extent that such interest is exempt from process under applicable non-bankruptcy (state) law. ... The TBE assets, to the extent of the joint debt, are not exempt from process, and are subject to bankruptcy administration.

Section 522(b)(2)(B) limits distribution of non-exempt entireties property to creditors who could reach it under the applicable state law.

In Re McRae · filed 2003-08-25(b)(2)(B)

In light of the foregoing, the Court holds that entireties property which is non-exempt under § 522(b)(2)(B) may be distributed only to that creditor who had rights against the property under Florida law — the joint creditor of both spouses, Cannon U.S.A.

Section 522(b)(2)(B) allows an opt-out-state debtor to exempt tenancy-by-the-entireties property to the extent it is exempt from process under applicable nonbankruptcy law, while § 522(c)(2)(B) preserves federal tax liens against exempt property.

Roger Schlossberg, Trustee-Appellant v. Jean Barney, Debtor-Appellee · filed 2004-08-16(b)(2)(B), (c)(2)(B)

The Bankruptcy Code explicitly recognizes that property exempt from the estate remains subject to a federal tax lien. 11 U.S.C. § 522(c)(2)(B). Thus, if a trustee could assert the rights of a hypothetical federal tax lien holder, no state law exemption would exempt property from the estate, and § 522(b)(2)(B) would be superfluous.

Section 522(b)(2)(B) exempts a debtor’s interest in entireties or joint-tenancy property to the extent applicable nonbankruptcy law exempts that interest from process.

Musolino v. Sinnreich (In Re Sinnreich) · filed 2004-11-30(b)(2)(B)

Provided that the property meets all requirements as a tenancy by the entireties under applicable law, it is exempt from bankruptcy administration under Section 522(b)(2)(B) of the Bankruptcy Code.

Section 522(c) protects a debtor’s exempted entireties interest from the debtor’s post-petition creditors, both joint and individual.

In Re Spears · filed 2004-09-09(c)

The interest exempted by each debtor also would have been protected from that debtor’s post-petition creditors, both joint and individual. 11 U.S.C. § 522(c).

Section 522(b)(2)(B) allows a debtor to exempt an interest in entireties property that creditors cannot reach under applicable state law.

Zebley v. Olexa (In Re Olexa) · filed 2004-11-17(b)(2)(B)

Subsection 522(b)(2)(B) was written to permit a debtor in bankruptcy to exempt any interest in entireties property that creditors cannot “reach” under state law.

Section 522(b)(2)(B) permits a debtor to exclude an interest in entireties property from the bankruptcy estate to the extent it is exempt from process under applicable nonbankruptcy law.

In Re Kossow · filed 2005-04-28(b)(2)(B)

Pursuant to 11 U.S.C. § 522(b)(2)(B), an individual is entitled to exclude from the ' bankruptcy estate “... any interest in property in which the debtor had, immediately before the commencement of the case, an interest as a tenant by the entirety ... to the extent that such interest is exempt from process under applicable non-bankruptcy law.”

Section 522(b)(2)(B) permits exemption of a debtor’s entireties interest net of joint debts; any portion not exempted remains property of the estate for distribution to unsecured creditors.

In Re Alan Wayne Raynard · filed 2005-07-15(b)(2)(B)

In this instance, the Bankruptcy Code is unambiguous. A debtor who claims the Section 522(b)(2) exemptions may exempt his interest in entireties property. However, the amount of that exemption in Michigan is net of whatever amount he owes to joint creditors. As for the portion of his interest that may not be exempted, that portion remains as property of the estate for distribution to unsecured creditors pursuant to Section 726(a).

Section 522(b)(3)(B) preserves an Illinois tenancy-by-the-entirety exemption to the extent state law protects the property from actual joint creditors; a trustee cannot defeat it by inventing a hypothetical joint creditor.

In Re Eichhorn · filed 2006-02-28(b)(3)(B)

Since property held in tenancy by the entirety in Illinois is subject to process only by the actual joint creditors of the tenants, the trustee’s creation of a fictitious “joint creditor” to defeat the en-tireties exemption of joint bankruptcy filers would violate § 522(b)(3)(B) because debtors outside bankruptcy do not face a similarly empowered hypothetical “joint creditor.”

Section 522(b)(2) permits a debtor to exempt tenancy-by-the-entireties property when it is not subject to process under applicable state law, while the federal exemptions selected under § 522(b)(1) do not protect that property.

Shapiro v. First Franklin Financial Corp. (In Re Rechis) · filed 2006-03-23(b)(1) and (b)(2)

The Court holds that the entireties exemption is only available pursuant to § 522(b)(2).

Section 522(b)(2)(B) excludes from an individual bankruptcy estate a debtor’s interest in entireties property exempt under applicable nonbankruptcy law, while § 522(o) reduces a homestead’s exempt value only for property converted from nonexempt property with intent to hinder, delay, or defraud a creditor.

In Re Mathews · filed 2007-01-18(o), (b)(2)(B)

Under § 522(b)(2)(B) of the Bankruptcy Code, an individual is entitled to exclude from his or her individual bankruptcy estate ... any interest in property in which the debtor had, immediately before the commencement of the case, an interest as a tenant by the entirety ... to the extent that such interest as a tenant by the entirety ... is exempt from process under applicable nonbankruptcy law. ... Property that is claimed exempt as a homestead must be reduced by the amount of any value attributable to the property that was converted from non-exempt property to exempt property with the intent to hinder, delay or defraud a creditor. ... As a result, § 522(o) is not triggered. Debtor transferred exempt property into other exempt property.

Section 522(b)(3)(A) applies the exemptions of the state where a recent mover lived for most of the 180 days before the two-year lookback period, while § 522(b)(3)(B) exempts tenancy-by-the-entireties property held immediately before bankruptcy when it is exempt from process under applicable nonbankruptcy law.

Tolz v. Robedee (In Re Robedee) · filed 2007-04-12(b)(3)(A), (b)(3)(B)

Section 522(b)(3)(A) provides that the exemptions available to a debtor who had not lived in the same state for the 730 days prior to the filing of his or her petition are those which would have been available to the debtor in the state in which he or she resided for most of the 180 days prior to the 730-day period which preceded the bankruptcy filing. Translated from the strained language of the statute into English, this means that the exemptions available to a debtor who had moved into a state less than two years before the petition was filed are those available under the law of the jurisdiction where the debtor lived for the greatest period of time between two and two and one-half years prior to filing the bankruptcy petition. ... Section 522(b)(3)(B) exempts property owned under a tenancy by the entireties if the debtor “had any interest in [that] property ... immediately before the commencement of the case” if the property at issue would be “exempt from process under applicable nonbankruptcy law.” ... Once the property was held in a tenancy by the entireties in Florida by a Florida domiciliary like the Debtor here, that property was immune from execution under Florida law and exempt under § 522(b)(3)(B).

Section 522(b)(3)(B) exempts from the bankruptcy estate a debtor's interest in property held as a tenancy by the entireties under applicable state law.

Mathews v. Cohen · filed 2007-12-21(b)(3)(B)

Section 522(b)(3)(B) of the Bankruptcy Code exempts from the bankruptcy estate any interest in property held as a tenancy by the entireties under applicable state law. 11 U.S.C. § 522(b)(3)(B).

Section 522(b)(3)(B) permits exemption of a debtor’s interest in property held as a tenant by the entirety or joint tenant to the extent that applicable nonbankruptcy law exempts that interest from process, with eligibility determined as of the petition date.

In Re Freeman · filed 2008-04-30(b)(3)(B)

Section 522(b) of the Bankruptcy Code permits a debtor to claim as exempt certain property interests that otherwise would be included as property of the estate. The eligibility of a debtor’s property to be exempt is fixed at the time the bankruptcy petition is filed. ... Section 522(b)(3)(B) of the Bankruptcy Code allows for the exemption of an interest in property: ... ... in which the debtor had, immediately before the commencement of the case, an interest as a tenant by the entirety or joint tenant to the extent that such interest as a tenant by the entirety or joint tenant is exempt from process under applicable nonbankruptcy law. ... As such, the tax refund is properly claimed as exempt TBE property by the debtor pursuant to Section 522(b)(3)(B) of the Bankruptcy Code, insofar as she shares no joint creditors with her husband.

Section 522(b)(3)(B) exempts from the bankruptcy estate a debtor's interest in property held as a tenancy by the entireties under applicable state law when only one spouse files for bankruptcy.

Cohen v. Mathews · filed 2009-01-05(b)(3)(B)

Section 522(b)(3)(B) of the Bankruptcy Code exempts from the bankruptcy estate any interest in property held as a tenancy by the entireties under applicable state law, when only one spouse has filed a bankruptcy petition.

Section 522(b)(3)(B) permits a debtor to exempt a tenancy-by-the-entireties interest only to the extent it is exempt from process under applicable nonbankruptcy law, and the exemption is extinguished when the tenancy is severed postpetition by the spouse’s death.

Bellinger v. Buckley · filed 2017-08-29(b)(3)(B)

To the contrary, the Fourth Circuit has expressly held that the postpetition severance of a tenancy by the entireties extinguishes an exemption claimed under § 522(b)(3)(B). ... Thus, the Court holds that Appellee’s exemption was extinguished upon the postpetition death of her husband.

Section 522(b)(3)(B) protects a debtor’s interest in property held as tenants by the entireties to the extent applicable nonbankruptcy law protects it, while allowing enough of the property to satisfy a joint creditor’s claim.

Roberto Romagnoli · filed 2021-06-30(b)(3)(B)

The Trustee urges this Court to adopt the reasoning of those courts that find the exempt status of all TBE property forfeited for the benefit of all creditors if there is any joint debt. ... The Court declines to follow either Planas or Daughtry or the few cases with similar holdings. Rather, this Court finds the reasoning of the majority of judges in this district, as well as the holdings of the majority of judges in the Middle District of Florida, to be more persuasive, and a proper interpretation of Florida law and the Bankruptcy Code. Thus, the Court holds that only TBE assets sufficient to pay the IRS claim may be liquidated and solely to pay the IRS claim.

Section 522(b)(2)(B) permits a debtor to exempt stock held as tenants by the entireties when the ownership satisfies applicable state law.

In Re Allen · filed 1996-12-18(b)(2)(B)

In this ease, the five unities to create a tenancy by the entireties estate are satisfied, and Debtor and his wife demonstrated a clear intent to create tenancy by the entire-ties estate in the shares of stock in their CMA account, which also is in the form of tenancy by the entireties. (Debtor Ex. 1-18). Therefore, Debtor’s claim of exemptions as to the shares of stock are valid as tenants by the entireties.

Section 522(b)(2)(B) allows a debtor to exempt an interest held as a tenant by the entirety to the extent applicable nonbankruptcy law exempts it from process.

Dzikowski v. Blais (In Re Blais) · filed 1997-11-21(b)(2)(B)

The exemption of property that is held by debtors as tenants by the entireties is provided for in section 522(b)(2)(B) of the Bankruptcy Code, which allows as exempt: ... 11 U.S.C. § 522(b)(2)(B). ... Therefore, although the objecting party has the burden of proof with respect to whether or not the entireties exemption is properly claimed, the Debtor must initially rebut the presumption against the creation of an estate by the entireties in the personal property he is seeking to exempt.

Section 522(b)(2)(B) lets a debtor in an opt-out state exempt entireties property to the extent it is exempt from process under applicable nonbankruptcy law.

Schlossberg v. Barney · filed 2004-08-16(b)(2)(B)

Thus, if a trustee could assert the rights of a hypothetical federal tax lien holder, no state law exemption would exempt property from the estate, and § 522(b)(2)(B) would be superfluous. We are unwilling to read Craft to compel this result.

Section 522(b)(3)(B) lets a debtor exempt an interest in property held as a tenant by the entirety to the extent applicable nonbankruptcy law exempts it from process.

In Re Arlene P. O'lexa, Debtor. Charles O. Zebley, Jr., Trustee · filed 2007-02-07(b)(3)(B)

The debtors in the present case selected the general exemptions, which allow an exemption for “any interest in property in which the debtor had, immediately before the commencement of the case, an interest as a tenant by the entirety ... to the extent that such interest ... is exempt from process under applicable nonbankruptcy law .... ” § 522(b)(3)(B).

Section 522(b)(3)(B)’s tenancy by the entireties exemption does not apply to property titled solely in the debtor’s name.

In Re Preston · filed 2009-09-24(b)(3)(B)

However, after bankruptcy, the Trustee ascertained that the property is actually titled in Preston’s name, making section 522(b)(3)(B) inapplicable.

Section 522(b)(3)(B) does not exempt a Florida debtor’s share of an expected joint tax refund as tenancy by the entireties property because each spouse has a separate interest in the refund.

In re Ascuntar · filed 2013-01-02(b)(3)(B)

Because each spouse has a separate interest in an expected tax refund, the Court concludes that the Debtor and his wife do not have the necessary unity of interest to support a claim that the Refund anticipated on the filing date of the bankruptcy may be exempted as TBE property.

Fraud is not a defense to section 522(f)(1) lien avoidance when the statutory exemption and judicial-lien conditions are satisfied; fraud is addressed through discharge and nondischargeability provisions.

Krajci v. Mt. Vernon Consumer Discount Co. (In Re Krajci) · filed 1980-11-26§§ 522(d)(1), 522(f)(1)

we conclude that it is not an issue which may be raised in an action by the debtor to avoid a lien under Section 522(f)(1).

A state restriction that conflicts with section 522(f) is preempted, and the federal lien-avoidance provision controls.

Storer v. Thorp Credit Inc. (In Re Storer) · filed 1980-11-26§§ 522(b), 522(f)

Ohio Revised Code 2329.661(C) is in conflict with 11 U.S.C. 522(f), therefore the latter prevails over the former.

Section 522(f) permits avoidance of judicial liens and certain nonpossessory, non-purchase-money security interests, but it does not authorize avoidance of a real estate mortgage.

In Re Cook · filed 2010-07-14(f)

does not apply to the avoidance of a real estate mortgage.

Section 522(f)(1) permits avoidance of liens that impair exemptions only when they are judicial liens; it does not permit a debtor to avoid a statutory lien.

Helms v. Belfor USA Group, Inc. (In Re Helms) · filed 2010-10-18(f)(1)

As a result, section 522(f)(1) expressly provides relief only for judicial liens and does not ... allow a debtor to avoid statutory liens.

A lien created through filing a judgment note and issuance of process is a judicial lien avoidable under section 522(f)(1).

In Re Porter · filed 1980-11-28§ 522(f)(1)

This was judicial process and the fact that the parties agreed that this should be one did not change its nature.

Section 522(f) is constitutional when its lien-avoidance powers bear a rational relationship to bankruptcy’s legitimate fresh-start objective.

Brown v. Termplan & U. S. Credit Life (In Re Brown) · filed 1980-12-03§ 522(f)(2)(A)

This legislation passes that test.

When consolidated financing secures more than the price of newly purchased household furniture and the purchase-money portion cannot be determined, the entire security interest is nonpurchase-money for section 522(f)(2)(A).

Coomer v. Barclays American Financial, Inc. (In Re Coomer) · filed 1980-12-23§ 522(f)(2)(A)

The new furniture secures a debt for more than its purchase money.

Section 522(f) is compatible with section 1325(a)(5)(B) and may be applied in a Chapter 13 plan; the avoided lien creditor receives separate-class treatment.

Household Finance Corp. v. Snow (In Re Snow) · filed 1980-12-29§§ 522(f), 522(f)(2)

proceeding.

A district judge follows the court’s existing holding that section 522(f) may constitutionally avoid a lien created during the enactment-to-effective-date gap.

Wells v. Citicorp · filed 1980-12-29§ 522(f)

I have concluded that result should be followed.

Section 522(f)(2) permits avoidance of only the nonpurchase-money portion of a consensual security interest in covered exempt property; the purchase-money portion remains protected even when additional funds are later advanced, if payments are applied first to the purchase-money debt.

In Re Moore · filed 1983-09-15(f)(2)

As a matter of equity, it is not necessary to deprive Associates of its purchase money security interest in the TV merely because additional funds were later loaned to the debtor and the balance due on the purchase money security interest was combined with the additional funds into a single obligation secured by the same property. The result should not change merely because additional security, the automobile, was also taken. ... That portion of the total debt which does not represent the purchase money security interest in the TV may be voided under § 522(f). ... The effect of this holding is that if the creditor wishes to retain the character of a purchase money security interest, it cannot vary the terms of the agreement which gave rise to the purchase money security interest and must from all payments made by the debtor first apply a sum at least equal to the amount required by the purchase money security agreement to that portion of the debt. To permit the creditor to first apply payments by the debtor to repayment of the non-purchase money obligation would be to allow the debtor to encumber exempt household property in contravention of the purpose of § 522(f).

Section 522(f)(2) excludes a purchase-money security interest from the specified lien-avoidance category; refinancing that is merely a renewal does not destroy that character.

Gayhart v. Beneficial Finance Co. of Illinois (In Re Gayhart) · filed 1983-10-07(f)(2)

This Court finds that the refinancing in this case was merely a renewal, and not a novation. The purchase-money character of the Creditor’s security therefore remains intact. ... The Court holds, therefore, that Beneficial Finance Co. has a purchase-money security interest, and that the Debtors Complaint to Avoid Lien should be denied.

Section 522(f)(2) does not allow a debtor to avoid a purchase-money security interest merely because the seller assigned it to a third party.

Brooks v. First Franklin Financial Corp. (In Re Brooks) · filed 1987-06-02(f)(2)

In the instant case, however, First Franklin, as assignee of the seller, did not refinance, renew, or modify debtor’s purchase money debt. ... The original obligation and its purchase money character remained intact. Only the identity of the holder of the security interest was changed by the assignment, not the nature of the interest itself. ... FURTHER ORDERED that the purchase money security interest transferred and assigned by Murray’s T.V. to First Franklin retained its purchase money character in the hands of First Franklin, such interest not avoidable pursuant to 11 U.S.C. Section 522(f), and debtor’s motion to avoid lien is DENIED.

Section 522(f)(2)(A) permits avoidance of a lien on exempt household furnishings, household goods, or appliances only when the lien is nonpossessory and nonpurchase-money; consolidating purchase-money and nonpurchase-money debt does not destroy the purchase-money security interest when the purchase-price portion can be determined.

In Re Butler · filed 1993-10-08(f)(2)(A)

Section 522(f) of the Bankruptcy Code permits a debtor to avoid a nonpossessory, non-purchase-money security interest in certain types of exempt property. ... Because there is a method by which to determine the amount of indebtedness attributable to the purchase price, the commingling of PMSI and non-PMSI debt in both the third and fourth agreements did not transform any PMSI to a nonpurchase-money security interest.

Section 522(f)(2) does not permit avoidance of the purchase money portion of a security interest retained after a loan is refinanced.

Stevens v. Associates Financial Services · filed 1982-11-18(f)(2)

IT IS THEREFORE ORDERED that the lien held by Associates Financial Services is a purchase money security interest to the extent of $626.15 and the Debtors’ motion to void said lien under 11 U.S.C. § 522(f) is denied to the extent of the purchase money security interest.

Section 522(f)(2) allows a debtor to avoid a lien impairing an exemption, except when the lien is a purchase money security interest.

Russell v. Associates Financial Services Co. (In Re Russell) · filed 1983-04-18(f)(2)

The Bankruptcy Code, 11 U.S.C. § 522(f)(2) excepts a purchase money security interest from its avoidance provisions. ... Rather than strictly adhering to the “transformation rule” in determining whether security has lost its purchase money character for lien avoidance purposes by reasons of refinancing, this Court will look at all the facts of the particular transaction. A determination of whether the original value has in fact been “paid” should be the distinguishing factor. Where the original amount advanced is clearly part of the renewal loan, the original purchase money status should stand with regard to the amount carried forward. The debtor’s motion for an order avoiding the lien of Associates Finance on a Curtis Mathis television set is hereby denied. The lien retains its purchase money character to the extent of the unpaid purchase price, and that unpaid price this Court has determined to be $1,515.38.

A lender retains a purchase-money security interest to the value of the purchase-money collateral, so the interest is not avoidable under section 522(f)(2)(A).

Slay v. Pioneer Credit Co. (In Re Slay) · filed 1980-12-31§ 522(f)(2)(A)

Pioneer has a secured claim for the value of the purchase money collateral. The court will not avoid the security interest.

An unliquidated and contingent FELA claim that state law shields from creditor process is exempt property under section 522(b)(2)(A).

In Re Musgrove · filed 1981-01-02§ 522(b)(2)(A)

an FELA claim, is neither assignable nor subject to the reach of creditor process under Virginia law and is therefore exempt property pursuant to 11 U.S.C.

Section 522(d)(1) exempts qualifying residence property, while § 522(d)(5) provides a capped exemption for other property, including any unused portion of the residence exemption.

In Re Victor · filed 2006-05-03(d)(1) and (5)

As such, the 1993 Guthrie Trailer does not qualify as “real or personal property that the debtor or a dependent of the debtor uses as a residence” and is, therefore, not properly claimed exempt under 11 U.S.C. § 522(d)(1). ... The Debtor is entitled to claim an exemption in her one-half interest in the 1993 Guthrie Trailer in the amount of $3,100.00, which is the remainder of the exemption amount available under 11 U.S.C. § 522(d)(5).

Section 522(d)(5) exempts only the debtor’s interest in property up to the claimed amount, so an asset worth more than that amount remains partly in the bankruptcy estate.

Herrans v. Mender · filed 2007-03-15(d)(5)

However, when a debtor takes an exemption in a particular asset pursuant to section 522, the “property claimed as exempt” within the meaning of section 522 is merely an interest in property not to exceed a specified value.

Section 522(d)(5) limits exemption claims to the debtor’s aggregate interest in property.

Smith v. Bank of Glenwood (In Re Smith) · filed 1980-12-30(d)(5)

However, this does not end our inquiry, for Section 522(d)(5), on which the debtors rely, is limited to claims of exemption on the “debtor’s aggregate interest” in property. 11 U.S.C. § 522(d)(5).

Section 522(d)(5) allows each debtor to apply the unused portion of the residence exemption, plus $400, to any property, and section 522(m) applies the exemption separately to each joint debtor.

Matter of Eldridge · filed 1981-12-02(d)(1), (d)(5), (m)

The court rejects the argument that the debtors may not claim up to $15,800 under the combined exemption because the Florida house is not their residence. It is true that Code § 522(d)(1) authorizes each debtor an exemption up to $7500 in a “residence, or in a burial plot for the debtor or a dependent of the debtor.” However, under Code § 522(d)(5) each debtor may have a $400 exemption, plus the spillover of any unused amount under subsection (d)(1) “in any property.” This court has held that “any property” means just that. ... Therefore, that the debtors do not reside in the Florida house is totally irrelevant to the $15,800 exemption claimed.

Section 522(d)(5) permits a debtor to exempt an asset in kind, but an objection can prevent an exemption that exceeds the statutory limit.

In Re Erickson · filed 2009-05-20(d)(5)

But neither Section 522(d)(5) nor any of the other federal exemptions with value limitations provides a mechanism other than the objection process itself for permitting the former but prohibiting the latter. Consequently, these sections must be read to permit in-kind exemptions without exception.

A debtor’s scheduled value for exempt property is not determinative, and a dispute over valuation is not subject to the deadline for objecting to the exemption.

Salzer v. Jocquel Supply (In Re Salzer) · filed 1993-11-02§ 522(a)

Thus, the value a debtor places upon a particular asset (which may or may not be correct) is not determinative and a dispute over an asset’s valuation is not subject to the time limitations for objecting to a claimed exemption.

In calculating the Chapter 7 liquidation comparison, the court deducts the debtor’s claimed section 522(d) exemptions from estate property before determining the amount available to unsecured creditors.

In Re Roberts · filed 1981-01-07§§ 522(d)(1), 522(d)(2), 522(d)(3)

The value of property which would be distributed to the unsecured creditors if the case were converted to a Chapter 7 liquidation would be $7387.76.

A debtor’s interest in Maryland entireties property enters the bankruptcy estate but may be exempted under section 522(b)(2)(B).

Gary Greenblatt, Trustee v. Levy Ford, Jr. (In Re Levy Ford, Jr.) · filed 1981-01-09§ 522(b)(2)(B)

the interest may be exempted by the debtor from property of the estate pursuant to 11 U.S.C.

Section 522(d)(5) limits the debtor’s exemption to the statute’s available dollar amount, while § 522(a)(2) sets the valuation date for property that becomes estate property after filing.

Stoebner v. Wick (In Re Wick) · filed 2000-06-28(d)(5), (a)(2)

Wick claimed her “Potential right to receive percentage interest in Teaching Temps, Inc. under employment agreement” as exempt pursuant to 11 U.S.C. § 522(d)(5) and listed its current market value as “Unknown.” Given the dollar limitations then applicable and the other items claimed as exempt under § 522(d)(5), Wick was entitled to claim her potential interest in TTI up to a value of $3,925. It is unclear from Wick’s schedules whether she was claiming the entire option as exempt or whether she was claiming it exempt up to the remaining $3,925. Such ambiguity must be construed against her. ... It was logical for the Trustee to conclude, and I find, that Wick only exempted up to $3,925 of the value of the option, not the estate’s entire interest in the option. ... At first glance, this argument appears to have merit. After all, § 522(a)(1) provides that “value” as used in that section means “fair market value as of the date of the filing of the petition or, with respect to property that becomes property of the estate after such date, as of the date such property becomes property of the estate.” 11 U.S.C. § 522(a)(2). However, this provision merely establishes the value of the exemption, not of the asset itself. ... Therefore, if, due to post-petition appreciation, the asset sells for more than the debtor’s claimed exemption, the estate, rather than the debtor, is entitled to the benefit of that appreciation.

Section 522(d)(1) permits the debtor to claim the federal exemption after amending an earlier state-law exemption election when the change does not prejudice creditors or estate administration, subject to an administrative-cost condition.

Matter of Mertsching · filed 1980-05-09(d)(1)

On April 29, 1980, debtor filed an amended schedule B-4 claiming the same exemptions under the provisions of 11 U.S.C. § 522(d)(1). ... Trustee’s objection to the Idaho exemption claimed was well taken. The exemption of the income tax refund and savings account is not allowable under Idaho Law but is allowable under the federal exemptions. The issue is then whether debtor can, having once elected to follow the state exemptions, change his position and claim his exemptions under federal law when it appears that the first claim was improvident. ... Trustee has shown no prejudice to creditors or administration of the estate by the switch in exemption statutes but does contend that his cost in performing his duty of objecting to improper exemptions should be reimbursed to him as a condition of allowing the changed exemptions. ... I therefore conclude that the exemptions as claimed under Schedule B-4 as amended April 29, 1980, should be allowed on condition that debtor pay trustee the sum of $50.00 toward the cost of administration in this matter.

Section 522(c) keeps exempt property liable for specified nondischargeable claims and unavoidable liens.

Kaufman v. Balaber-Strauss (In Re Kaufman) · filed 1986-12-29(c)(1) and (c)(2)

Paragraph 10 of the debtor’s complaint requesting the allowance of the debt- or’s homestead exemption is granted subject to any possible exception under 11 U.S.C. § 522(c)(1) or (2). ... The balance of the debtor’s complaint to compel the trustee in this Chapter 7 case to turn over immediately to the debtor the $10,000 homestead exemption allowed under N.Y.C.P.L.R. § 5206 is denied, without prejudice to renewal upon proof that the debtor has cooperated with the trustee in bankruptcy and that she has had a reasonable time to perform her administrative duties with respect to the allowed exemption, or that the trustee is satisfied that the exempt assets are not subject to any superior rights, including claims or unavoidable liens excepted from the exemption under 11 U.S.C. § 522(c).

Section 522(d)(2) provides a federal automobile exemption that applies when the domiciliary rule leaves a debtor ineligible for state exemptions.

In Re Crandall · filed 2006-07-21(d)(2)

Therefore, federal exemptions outlined in section 522(d) apply here, including the federal automobile exemption of $2,950. 11 U.S.C. § 522(d)(2).

Section 522(d)(2) allows a debtor to exempt an interest in only one motor vehicle.

In re Frankel · filed 2014-04-07(d)(2)

Since he is afforded an exemption in only one vehicle under § 522(d)(2) and the exemption available under § 522(d)(5) has been allocated to other property, the Trustee’s objection to the exemption claimed in the Honda is SUSTAINED.

A debtor may use section 522(h) to avoid a fraudulent transfer under section 548 when the trustee did not act, the debtor could claim the recovered property exempt, and the transfer was involuntary and undisclosed.

Reaves v. Sunset Branch, National Bank of South Dakota (In Re Reaves) · filed 1981-01-12§§ 522(g)(1), 522(h)

Debtor is entitled under 11 U.S.C. Section 522(h) to bring a Section 548 action to avoid the third mortgage as a fraudulent transfer.

Section 522(f)(1) permits a debtor to avoid judicial liens impairing a homestead exemption, including liens on a residence subject to other mortgages, to the extent the liens consume the debtor’s exempt equity.

Hulk v. Rosenbaum (In Re Hulk) · filed 1981-01-13§ 522(f)(1)

Since William is entitled to a homestead exemption of $7,500.00, the three attachments impair this equity, and as to his one-half interest, they are accordingly avoided.

A debtor in a Chapter 13 case may amend a claimed exemption before the case closes when no intervening rights or prejudice prevent the amendment, and Bankruptcy Rule 403 does not impose a fifteen-day bar inconsistent with section 522.

Matter of Shaffer · filed 1981-01-20§ 522

Rule 403 does not apply because it is inconsistent with the statutory scheme of Code section 522.

Section 522(g)(1)(A) prevents a debtor from exempting property recovered by a trustee.

Butts v. Alexander B. Bigler Ila Ross Bigler · filed 1993-03-29(g)(1)(A)

Property that has been recovered by a trustee may not be exempted by the debtor under § 522(g)(1)(A).

Section 522(g)(1)(A) does not allow a debtor to exempt property recovered by a trustee when the debtor voluntarily transferred that property.

In Re Baumgarten · filed 1993-04-12(g)(1)(A)

In the event that the trustee in bankruptcy is successful in his anticipated adversary proceeding against the debtor’s father to avoid the father's security interest in the automobile as a preferential transfer under 11 U.S.C. § 547, it is clear that the debtor will not be eligible to claim an exemption in that property.

A debtor lacks standing under § 522(h) to avoid a transfer when the debtor could not have exempted the recovered property under § 522(g)(1).

Hollar v. United States (In Re Hollar) · filed 1995-04-28(h)

Even when the exemption statutes are construed liberally in favor of Debtors, the evidence in this case demonstrates that the Debtors could not have exempted the property that is the subject of this dispute and therefore lack standing to bring this action under § 522(h) because Debtors cannot meet the requirements of § 522(g)(1) which are incorporated into § 522(h).

A debtor cannot use §§ 522(g) and (h) to recover property transferred voluntarily through a consensual lien agreement.

Oare v. Lobel Financial Corp. (In Re Oare) · filed 1995-05-04(g)(1)(A)

Since the original granting of the hen to American is based upon a consensual agreement signed by the debtors, the assignment of which forms the basis for Lobel’s rights in this matter, the debtors are prevented from obtaining the relief which they seek in the adversary proceeding.

Section 522(h) does not give a debtor standing to avoid a transfer when the transfer was voluntary, the trustee attempted avoidance, or the property could not have been exempt under § 522(g).

LaBarge v. Benda (In Re Merrifield) · filed 1997-11-21§ 522(h)

Therefore, § 522(h) does not give the debtor standing to avoid the transfer.

This court held that debtors may pursue an avoidance action themselves under § 522(h) if the trustee refuses to prosecute it, as to property they claim exempt.

In Re Samaniego · filed 1998-08-13(h)

This is particularly so in that even if the Trustee refused to prosecute the matter the debtors could do so on their own pursuant to the provisions of 11 U.S.C. § 522(h) as to their residence which they claim exempt.

Section 522(h) permits a debtor to avoid a transfer only to the extent the debtor could have exempted the property under § 522(g)(1); because granting a security interest is a voluntary transfer, § 522(g)(1)(A) bars the debtor from using the trustee's avoidance power to avoid a preference.

Richard Beaulieu v. · filed 2001-09-07(h), (g)(1)

The emphasized limitation in § 522(h) requires us to find that the Debtors would be entitled to claim an exemption in the mobile home under § 522(g)(1) before they can utilize their avoidance powers. ... The Debtors’ grant of a security interest in their mobile home was a voluntary transfer. ... As a result, §522(g)(1)(A) prohibits the Debtor’s exercise of the trustee’s power to avoid preferences.

Section 522(h) permits a debtor to avoid a transfer only to the extent the debtor could have exempted the property under § 522(g)(1), which limits avoidance to involuntary transfers.

Phillips Petroleum Co. v. DeMeo (In Re DeMeo) · filed 1983-07-25(h) and (g)(1)

Under 11 U.S.C. § 522(g)(1) a Debtor is authorized to avoid such a transfer only if it was involuntary.

Sections 522(g) and 522(h) let a debtor avoid a trustee-avoidable transfer when the transfer was involuntary, the debtor did not conceal the property, the debtor could have exempted it, and the trustee does not attempt avoidance.

Smith v. Primus Automotive Financial (In Re Smith) · filed 2005-10-27(g), (h)

In conclusion, the court holds that there is no dispute of material fact. Debt- or has standing pursuant to Section 522(h) and its incorporated requirement under 522(g)(1) to bring this preferential transfer avoidance action.

Section 522(h) permits a debtor to avoid a transfer when the trustee does not act, but only when an exemption would be available for the property recovered.

Hopkins v. Foothill Mountain, Inc. (In Re Hopkins) · filed 2006-07-21(h)

Standing of a debtor under § 522(h) may be invoked only if an exemption would be available for the property upon avoidance.

Section 522(h) lets a debtor independently avoid a preferential transfer only if the transferred property could have been exempted under § 522(g)(1) and the trustee did not attempt to avoid the transfer.

Howe v. Creditors Interchange Receivables Management, LLC (In Re Howe) · filed 2009-05-27(h), (g)(1)

This section sets forth two preconditions to a debtor’s independent right to seek avoidance of a preferential transfer: the property transferred must be exemptible under § 522(g)(1) and the trustee did not attempt to avoid the transfer.

Section 522(h) allows a debtor to stand in the trustee’s position to assert protections the trustee could exercise, including avoiding an improperly perfected lien.

Calabria v. CIT Consumer Group (In Re Calabria) · filed 2009-11-17(h)

... it appears to this Court that the Debtors' have standing pursuant to 11 U.S.C. § 522(h). Specifically, Section 522(h) of the Bankruptcy Code allows the debtor to stand in the position of the trustee to claim protections only the trustee would normally be empowered to assert.

Section 522(h) lets a debtor avoid a transfer only to the extent the debtor could have exempted the property under § 522(g)(1), so no avoidance is available for property that applicable law makes nonexempt in a tax foreclosure.

Johnson v. County of Chautauqua (In Re Johnson) · filed 2011-05-20(h), (g)(1)

Pursuant to 11 U.S.C. § 522(h), when the trustee does not attempt to avoid a fraudulent conveyance, the debtor may generally seek to avoid that transfer of property, “to the extent that the debtor could have exempted such property under subsection (g)(1) [of section 522].” ... Consequently, Johnson’s homestead will always remain property that the debtor could never exempt with respect to a sale for the non-payment of taxes. Hence, in the context of a tax foreclosure, the debtor’s real property is not exempt for purposes of 11 U.S.C. § 522(g)(1).

Section 522(g)(1) permits a debtor to exempt property involved in an involuntary, nonconcealed transfer, and § 522(h) gives the debtor standing to avoid a qualifying preferential transfer when the trustee does not act.

Moore v. Lalone (In re Moore) · filed 2015-06-30(g)(1), (h)

As an involuntary transfer, section 522(g) would exempt the property and Ms. Moore would have standing to avoid the preference under section 522(h).

Section 522(h) permits a debtor to pursue an avoidance or preference action only when the trustee has not pursued it and the property could have been claimed as exempt.

Jeffrey M. Yearwood · filed 2020-08-17(h)

A debtor’s right to proceed with an avoidance or preference action pursuant to §522(h) requires that two conditions are met: 1) the trustee fails to pursue such an avoidance action and 2) “the property in question could have been claimed as exempt.”

Section 522(h) permits a debtor to avoid a transfer that the trustee could avoid but did not, when the debtor could have exempted the property under § 522(g)(1), assessed hypothetically as of the transfer before bankruptcy and without being limited to the exemption actually elected.

TLB 2019 LLC v. Miranda · filed 2025-05-29(g)(1), (h)

The bankruptcy court’s interpretation of Section 522(g)(1) is not only more exemption-friendly than that adduced by appellant, but it is also more consistent with the statute’s plain language regarding its temporal setting. This interpretation of the “could have” language of Section 522(g)(1) returns the debtor to the position it would have been in “if such property had not been transferred” and asks, at that point, what exemptions could the debtor have claimed? In this case, the Transfer occurred on February 7, 2022, more than a year before Debtor filed for Chapter 13 relief under the Bankruptcy Code or elected any property exemptions. Section 522(g)(1) therefore contemplates a hypothetical world prior to Debtor’s bankruptcy filing, at which point Debtor faced no statutory impediments to exempting her Property pursuant to Section 522(d)(1) (the federal homestead exemption) or Section 522(d)(5) (the federal “wildcard” exemption). Because Debtor “could have” exempted her Property at the time such property was transferred, the Court agrees with the bankruptcy court that Debtor has standing to bring this fraudulent transfer action under Section 522(g)(1) and (h).

Section 522(g)-(h) permits a debtor to avoid an involuntary transfer of otherwise exempt property when the trustee has not sought avoidance.

James v. Planters Bank (In Re James) · filed 2001-01-24(g)-(h)

Generally, only the trustee may bring an action to avoid a prepetition transfer. However, a debtor has standing to avoid a transfer if: (1) the property transferred would have been exempt; (2) the property was not transferred voluntarily; and (3) the trustee has not sought to bring an avoidance action. ... Here, there is no dispute that these requirements are met, nor is there any dispute that the debtors had standing to bring the avoidance action.

Section 522(h) permits a debtor to use the trustee’s avoidance powers only for property the debtor could exempt under § 522(g)(1); property owned by a separate entity does not qualify.

Kashkashian v. Lerner (In re Kashkashian) · filed 2016-02-19(g)(1), (h)

Second, as described earlier, to state a claim under §§ 522(g), (h) and 547(b), the Debtor must be able to claim an exemption in each property if the transfer is avoided. To be exemptible, property first must be property of the estate. ... Without that ownership interest, the Debtor cannot claim an exemption. That is a fatal defect.

Sections 522(g) and (h) do not let a debtor use the trustee’s avoidance powers to avoid a voluntary, consensual lien.

Murray v. John and Jane Doe Corporations and Entities · filed 2020-12-15(g)(1), (h)

For these reasons, and based on the entire record, SLS has shown that there is no genuine dispute as to a material fact that Mr. Murray cannot use Bankruptcy Code Sections 522(h) and 522(g) to avoid its validly perfected lien.

Section 522(h) permits a debtor to avoid a fraudulent transfer of homestead property when the trustee does not act, even though the result gives the debtor an exemption that otherwise would not exist.

Stratton v. Sioux Falls Paint & Glass (In Re Stratton) · filed 1981-02-06§ 522(h)

the fact that successfully attacking it as a fraudulent transfer results in Debtors having a homestead exemption which they otherwise would not have, is not material to the case.

Section 522(f) is constitutional as applied to security agreements made after enactment but before the Bankruptcy Reform Act’s effective date, because creditors were charged with notice of the statute’s possible effect.

Teske v. General Finance Corp. (In Re Teske) · filed 1981-02-09§ 522(f)

I find that section 522(f) is constitutional as it relates to these security agreements.

The general exemption in section 522(d)(5) may be used for any property of the estate, including Truth in Lending and similar state-law causes of action.

In the Matter of Philip A. Smith, Jr., Jeffery Stephen Pierce and Mary Kathryn Pierce and Jerry L. Montie Lamb and Claire Barnstead Lamb · filed 1981-02-17§§ 522(d)(1), 522(d)(5)

We hold that the general exemption may be applied to any property that is property of the estate including, of course, causes of action arising under the federal Truth in Lending Act or similar state statutes.

A debtor may claim a Truth in Lending or similar consumer-protection cause of action as exempt property under section 522(d)(5).

In re Smith · filed 1981-02-17§§ 522(d)(1), 522(d)(5)

We therefore hold that the debtors in these cases may claim their causes of action under the federal and state truth-in-lending acts as exempt under section 522(d)(5) of the Bankruptcy Code.

Section 522(h) allows a debtor to avoid a preferential transfer under § 547.

In Re Mays · filed 2000-12-19(h)

Finally, 11 U.S.C. § 522(h) allows the debtor to avoid the preferential transfer under § 547.

Section 522(h) lets a debtor avoid a transfer only if the trustee could have avoided it under one of the listed avoidance provisions but did not, and only to the extent the debtor could have exempted the property under § 522(g)(1).

Karagianis v. G.F.C. Consumer Discount Co. · filed 1983-10-07(h)

In essence, § 522(h) permits a debtor to avoid a transfer of his property, to a limited extent, if the transfer could have been avoided, but wasn’t, by the trustee under one of the sections mentioned in § 522(h)(1). Once it has been determined that the trustee could have avoided the transfer under one of the applicable sections, the debtor may then avoid the transfer but only to the extent he could have exempted such property under § 522(g)(1) had the trustee actually avoided the transfer.

Section 522(h) allows a debtor to avoid a preferential transfer only to the extent the bankruptcy trustee could avoid that transfer under § 547.

Holyfield v. Knopp (In Re Holyfield) · filed 1985-07-05(h)

The ability of the debtor to avoid such a preference pursuant to 11 U.S.C. § 522(h) is dependent upon the ability of the trustee in bankruptcy to do so pursuant to 11 U.S.C. § 547.

Section 522(h) permits a debtor to avoid a prepetition transfer only if the debtor could have exempted the transferred property under § 522(g)(1), which incorporates § 522(b)'s exemption rules.

Hollar v. United States · filed 1995-08-22(h)

A debtor may avoid a prepetition transfer of property under § 522(h) only if he could have exempted the property under 11 U.S.C. § 522(g)(1) had the trustee avoided the transfer. Section 522(g)(1), in turn, refers to 11 U.S.C. § 522(b). Since North Carolina has opted out of the Bankruptcy Code’s exemption scheme as permitted by 11 U.S.C. § 522(b), North Carolina law governs the determination of the extent of the Hollars’ exemptions. 11 U.S.C. § 522(b)(1); N.C.Gen.Stat. § lC-1601(f). Thus, the Hollars have standing to challenge the sale of Lot 4 only if they could have exempted the property under North Carolina’s exemption provisions.

Section 522(h) lets a Chapter 13 debtor use the trustee's avoidance powers under § 544 to avoid an involuntary transfer of exempt property, subject to the statute's other requirements.

Hansen v. Green Tree Servicing, LLC (In Re Hansen) · filed 2005-10-14(h)

Section 522(h) expressly authorizes Chapter 13 debtors to exercise powers conferred by § 544 to avoid involuntary transfers of exempt property. ... Here, the record indicates that Appellants granted a consensual security interest in their mobile home. Nothing in the record suggests that a foreclosure, and therefore, an involuntary transfer, has occurred. Section 522(h) does not apply. Appellants have not asserted that the mobile home is exempt and the Court lacks a record of whether the Chapter 13 trustee did “not attempt to avoid” the transfer as required under § 522(h)(2). Furthermore, § 522(h) ineor-porates § 522(g), and § 522(g) does not apply to the facts in this case.

Section 522(h) permits a debtor to avoid a transfer of property when the statutory avoidance and exemption conditions are met.

Mahoney v. Riverstone Investors LLC · filed 2020-04-14(h)

The transfer of the Debtor’s homestead to Defendant Riverstone Investors, LLC is avoided pursuant to 11 U.S.C. § 522(h), (g)(1).

Section 522(h) lets a debtor avoid an involuntary transfer when the property was not concealed and the trustee did not attempt to avoid the transfer.

Hampton v. Ontario County of New York · filed 2020-02-19(h)

Here, there is no dispute that the Hamptons have satisfied each of the statutory elements under § 522(h) of the Code—the transfer was not voluntary, the Property was not concealed, and the trustee did not attempt to avoid the transfer.

Section 522(h) gives a debtor standing to avoid a qualifying transfer when the trustee declines to avoid it.

Wright v. Trystone Capital Assets, LLC · filed 2022-10-17(h)

Here, the trustee declared on the record that she would not attempt to avoid the transfer, therefore Mr. Wright has standing to do so.

Section 522(h) allows a debtor to avoid a trustee-avoidable transfer when the trustee does not attempt to avoid it, but only to the extent the debtor could exempt the property under § 522(g)(1).

Wright v. Trystone Capital Assets, LLC · filed 2023-03-29(h)

But what exactly could he avoid? A close—and plain—reading of the first sentence of section 522(h) shows that avoidance is limited “to the extent that the debtor could have exempted such property under subsection (g)(1) of this section. . . .” 11 U.S.C. § 522(h) (emphasis added). Thus, avoidance through section 522(h) is limited to the extent of a debtor’s exemption in the property avoided. Mr. Wright, therefore, could only avoid up to his exemption in the property, here, $25,150.

Section 522(g) and (h) require a debtor invoking § 522(h) to show that the transfer was involuntary; a debtor cannot avoid a transfer voluntarily made.

Ruiz v. Loan Funder, LLC, a Delaware Limited Liability Com · filed 2024-06-14(g) and (h)

Regarding Debtor’s contention that he has the power to avoid a transfer of his property under § 522(h), Debtor disregards the portion of that statute which provides that Debtor may do so if the transfer was not voluntary. Debtors have the burden of showing that a transfer was not voluntary under 11 U.S.C. § 522(g) and (h).

Section 522(h) lets a debtor avoid a transfer of exemptible property when the trustee does not pursue an available avoidance action.

Cox v. General Electric Credit Corp. (In Re Cox) · filed 1981-04-10(h)

If as in this case the garnished wages have been exempted by the debtor, and the trustee does not act to avoid the transfer under § 547, the debtor may properly bring such an action under § 522(h).

Section 522(h) lets a debtor avoid a transfer the trustee could have avoided when the trustee does not do so, but limits the debtor to the trustee’s avoidance rights.

Cobb v. Household Finance Corp. (In Re Cobb) · filed 1982-02-16(h)

The debtor’s rights are limited to those of the trustee. 11 U.S.C. § 522(h). The debtor can, however, recover those funds earned and withheld within the 90-day period prior to bankruptcy, in this case, the sum of $352.99. Household concedes that the trustee could have recovered those funds and, since the trustee did not do so, the debtor may avoid the transfer. 11 U.S.C. § 547(b); 11 U.S.C. § 522(h).

Section 522(h) allows a debtor to avoid certain transfers of the debtor’s property when the statutory avoidance criteria are met.

Susquehanna Financial v. Norcia (In Re Norcia) · filed 2000-11-21(h)

Federal bankruptcy law in certain instances allows a debtor to bring an action to avoid transfer of the debtor’s property. 11 U.S.C. § 522(h). The criteria for avoidance listed under § 522(h) recently have been called in this district, the “Humphrey’s test.” ... Under the statute and Humphrey, to avoid transfer the debtor must show: “(1) the debtor could have exempted the property at issue; (2) the transfer would have been avoidable by the trustee; (3) the trustee has not attempted to avoid the transfer; (4) the transfer was not voluntary; and (5) the debtor did not conceal the property.”

Section 522(h) does not let a debtor avoid a voluntary lien on exempt property.

Bruce v. RepublicBank-South Austin (In Re Bruce) · filed 1989-01-08(h)

Section 522(h) is not available to these debtors to avoid this lien, as the lien was, by all accounts, voluntary.

Section 522(h) permits a debtor to avoid a preferential transfer of garnished wages when the trustee does not act and the wages would have been exempt if they had not been transferred.

Bank of America v. Stine · filed 2003-12-30(h)

Pursuant to 11 U.S.C. § 522(h), however, viewing the transferred property in its form had the appellee’s wages not been transferred to NationsBank, they would simply constitute earned wages.

Section 522(h) does not let a debtor avoid a voluntary transfer, even if the recovered property would be exempt.

Houston v. Eiler (In Re Cohen) · filed 2004-02-24(h)

Even where there is the hook of at least $1.00 of exempt proceeds, however, the § 522(h) authorization to exercise trustee ... avoiding powers is of no utility where the original transfer by the debtor was either concealed or, as here, voluntary.

Section 522(h) allows a debtor to avoid a preferential transfer only if the debtor could have exempted the property under § 522(g)(1).

Cervantes v. HBLC, Inc. (In re Cervantes) · filed 2013-05-09(h)

The Court concludes that Illinois debtors may not rely on the wildcard exemption to claim an exemption in withheld wages. Because the Debtor’s withheld wages may not be exempted under Illinois law, the Complaint fails to state a valid claim to avoid a preferential transfer of exempt property.

A debtor’s domicile, rather than the location of exempt property, determines which state exemptions the debtor may claim under section 522(b)(2)(A).

USPLK Employees Federal Credit Union v. Klein (In Re Klein) · filed 1981-02-19§ 522(b)(2)(A)

the debtor was entitled to claim the exemptions established by California statute under 11 U.S.C.

A lien attached before November 6, 1978 cannot be avoided under section 522(f) in this court’s application of its constitutional rule, while liens attached on or after that date may be avoided.

Felmey v. Household Finance Corp. (In Re Felmey) · filed 1981-02-26§ 522(f)

only those liens which attached on or after November 6, 1978, may be avoided.

Under § 522(b)(2)(A), applicable nonbankruptcy law includes state exemption statutes, so a retirement plan may be exempt if it qualifies under the applicable state law.

First Options of Chicago, Inc. v. Kaplan (In Re Kaplan) · filed 1993-10-26(b)(2)(A)

Applicable nonbankruptcy law includes Pennsylvania state Law, such as that invoked by the Debtor under 11 U.S.C. § 522(b)(2)(A). The Plan is therefore exempt if it falls within the scope of the Pennsylvania exemption statute invoked by the Debtor, 42 Pa.C.S. § 8124(b)(l)(ix), which specifically provides for the exemption of certain retirement funds and accounts.

Section 522(b)(2)(A) permits an individual debtor to exempt property under either the Bankruptcy Code’s federal exemptions or applicable state-law exemptions.

In Re Crosby · filed 1993-11-01(b)(2)(A)

Under the Bankruptcy Code, an individual debtor is entitled to exempt certain assets from the estate. A debtor may exempt either those assets delineated in the Bankruptcy Code or those assets exempted by the law in the debtor’s state.

Section 522(b)(2)(A) allows a debtor to choose the state exemption scheme, with the chosen state law determining the extent of the exemptions available in bankruptcy.

In Re Young · filed 1994-04-04(b)(2)(A)

Congress has specifically granted Debtors the right to choose between the state or Federal exemption schemes. By so doing, the Bankruptcy Code effectively adopted state exemptions as federal exemption law for bankruptcy purposes. Therefore, it is the state and not the federal government which determines the extent of exemptions to be accorded its citizens.

When a state opts out of the federal exemptions in § 522(d), § 522(b)(2)(A) still permits exemptions available under other federal law, but ERISA does not exempt this SEP from creditors.

In Re Taft · filed 1994-08-18(b)(2)(A)

The TCC SEP is not exempt property under New York state law or under 11 U.S.C. § 522(b)(2)(A)’s exemption based on “other federal law”.

Section 522(b)(1) and (2) permits a debtor to exempt certain property and authorizes states to specify exempt property.

In Re Printy · filed 1994-08-30(b)(1) and (2)

Section 522 of the Bankruptcy Code permits a debtor to exempt certain property from the bankruptcy estate and authorizes states to specify exempt property. 11 U.S.C. § 522(b)(1) and (2).

Section 522(b) permits a debtor to exempt property listed in § 522(d) unless applicable state law provides otherwise.

In Re Walters · filed 1994-08-31(b)

Section 522 of the Bankruptcy Code (the “Code”) deals with exemptions and provides that a debtor may exempt property specified in section 522(d) unless state law provides otherwise. 11 U.S.C. § 522(b).

The court applied § 522(b)(1) in recognizing the debtor’s homestead equity as exempt after no objection was filed.

In Re Murphy · filed 1995-02-10(b)(1)

This home is listed as the Debtor’s homestead, and since no objection to his claim of exemption was filed, his equity in the property is exempt pursuant to Article X, § 4, Florida Constitution, and 11 U.S.C. § 522(b)(1).

Section 522(b)(2) makes the debtor's domicile determine which state exemptions apply, and the court applies that rule to uphold the Florida exemption for the disability-benefit settlement.

In Re Green · filed 1995-02-27(b)(2)

Pursuant to § 522(b) debtor is entitled to the exemptions provided by Florida law because debtor failed to establish North Carolina was his domicile for the 180 days which preceded this case.

Section 522(b) permits a state to opt out of the federal exemptions, so Florida exemption claims are governed by Florida law.

Ameritrust National Bank v. Davidson (In Re Davidson) · filed 1995-02-24(b)

in most states, including Florida, the exemptions to which a debtor is entitled are governed by state law, since under § 522(b) of the Bankruptcy Code, a state can choose to ““opt out”” of the exemptions provided by federal law and choose instead to set their own allowable exemptions).

The court held that § 522(b)(2)(A) permits the debtor to claim the Washington exemption for the IRA.

Arkison v. Nelson (In Re Nelson) · filed 1995-04-19(b)(2)(A)

Section 522 allows Nelson an exemption for any property that is exempt under Washington law on July 28, 1993. § 522(b)(2)(A).

The court held that the crop insurance proceeds were exempt under § 522(b)(2)(A) because they were exempt under federal law.

In Re Clark · filed 1995-06-08(b)(2)(A)

For all of the above reasons, I find that the post-petition, pre-conversion crop insurance proceeds in the amount of $7,250.00 are property of the estate which debtors are entitled to exempt pursuant to 11 U.S.C. § 522(b)(2)(A) and 7 U.S.C. § 1509 (Supp. 1995).

The court holds that § 522(b)(2)(A) permits debtors to claim state-law exemptions as an alternative to the § 522(d) exemptions, and applies that framework to the Annuities.

Taft v. O'Connell (In Re Taft) · filed 1995-06-20(b)(2)(A)

But § 522(b)(2)(A) permits debtors, as an alternative, to exempt property exempt under state law.

The court described and applied § 522(b)(2)(A)'s opt-out rule.

In Re Brown · filed 1995-06-26(b)(2)(A)

Kentucky is an “opt-out” state; therefore, Brown is entitled to claim any exemptions allowable under state law and under non-bankruptcy federal law. 11 U.S.C. § 522(b)(2)(A).

The court explains the election required by § 522 and applies § 522(b)(2) to the debtor's IRA exemption.

Den Norske Bank v. Schwartz (In Re Schwartz) · filed 1995-07-20(b)(1), (b)(2), (d)

Section 522 requires the debtor to choose between subparagraphs (b)(1) and (b)(2), not to choose both or some of both. Thus, the debtor may exempt property under § 522(d), so long as the resident state has not opted out.

Section 522(b)(2)(A) requires exemptions to be determined under applicable state law as of the petition date, so a post-petition amendment cannot create an exemption that was invalid then.

Martinson v. Michael (In Re Michael) · filed 1995-08-14(b), (b)(2)(A)

Section 541(a) and 522(b)(2)(A) are unambiguous in requiring that property of the estate and exemptions therefrom be determined as of the petition date, i.e., the commencement of the case.

Section 522(b)(2)(A) permits a Chapter 7 debtor to claim exemptions available under applicable state law as of the petition date.

In re Oldner · filed 1995-08-18(b)(2)(A)

Section 522 of the Bankruptcy Code allows a debtor to claim exemptions pursuant to state law applicable on the date the petition is filed. 11 U.S.C. § 522(b)(2)(A) (1988).

Section 522(b)(2) permits a debtor to use the state-law exemption scheme for an IRA, subject to the state law's seven-percent limit regardless of the source of the funds.

Goldman v. Feinman (In Re Goldman) · filed 1996-01-18(b)(2)

A debtor may claim exemption in an IRA to the extent that it does not exceed seven percent of his total income during the five years prior to bankruptcy filing, pursuant to 11 U.S.C. § 522(b)(2) and Mass.Gen.L. ch. 235, § 34A, regardless of the source of funds.

Section 522(b)(2)(A) permits an individual debtor to choose applicable state-law exemptions instead of the federal exemptions, and the debtors exercised that choice under California law.

DeMassa v. MacIntyre (In re MacIntyre) · filed 1996-01-22(b)(2)(A)

A debtor may exempt either those assets delineated in the federal Bankruptcy Code or those assets exempted by the law of the debtor’s state. 11 U.S.C. § 522(b)(2)(A).

Section 522(b)(2)(A) requires a debtor domiciled in Nevada to use Nevada's exemptions and bars mixing Nevada and Utah exemptions.

In Re Watson · filed 1996-02-13(b)(2)(A)

The plan is not ERISA qualified, supra, and Section 522 of the Bankruptcy Code controls. Debtor claims his domicile is Nevada and signed schedules that he had lived in Nevada for more than 180 days. He thus falls squarely under the provision of 11 U.S.C. § 522(b)(2)(A). Debtor may only use Nevada exemptions; he cannot use Nevada for some things and Utah for his pension plan.

State exemption rights are determined as of the bankruptcy petition date.

Gernat v. Belford · filed 1996-03-04(b)(2)(A)

State exemption rights are determinable as of the time of the filing of the bankruptcy petition, 11 U.S.C. § 522(b)(2)(A) (1994); ... because the Debtors’ petitions were filed on or after October 1, 1993, we must consider whether the Connecticut Homestead Exemption, which was then in effect, was available with respect to unsecured claims arising prior to October 1,1993.

The court held that the debtor's election under § 522(b) determines whether exemptions are governed by § 522(d) or applicable state law, and applied that framework to the residence and vehicles.

In Re Ahmed · filed 1996-04-15(b)(1), (b)(2), (d)

Depending upon the Debtors’ election of State or federal exemption schemes under Section 522(b), the Debtors’ claims of exemption in the Residence and Motor Vehicles are governed by either 11 U.S.C. § 522(d) or C.G.S. § 52-352b.

Section 522(b)(2)(A) permits a debtor to claim a state-law exemption in bankruptcy only if the exemption is valid under and claimed in compliance with the applicable state law.

In Re Gordon · filed 1996-07-10§ 522(b)(2)(A)

Morgan’s position is contrary to the clear language of the Act. A debtor such as Morgan is entitled to exempt for bankruptcy purposes “any property that is exempt under ... State or local law.” 11 U.S.C. § 522(b)(2)(A). For property to be exempt under state or local law, it must be claimed as exempt in the manner prescribed by those laws. Thus, the exemption conferred by the above-quoted language presupposes compliance with the pertinent state and local laws.

The exemption law of the debtor’s domicile controls which state-law exemptions are available under § 522(b)(2)(A).

In Re Lowenschuss · filed 1996-11-01§ 522(b)(2)(A)

Since the Debtor claimed his domicile was Nevada when he filed this case, he is bound by Nevada’s exemption law under § 522(b)(2)(A).

The tenancy-by-the-entirety exemption applies only to the extent applicable nonbankruptcy law protects the property from process, so it does not shield the property from joint-creditor claims when state law permits those claims.

Williams v. Peyton · filed 1997-01-21§ 522(b)(2)(B)

Section 522(b)(2)(B) provides that a debtor may exempt from the bankruptcy estate "any interest in property in which the debtor had, immediately before the commencement of the case, an interest as a tenant by the entirety." 11 U.S.C. § 522(b)(2)(B). However, such exemption may be taken only "to the extent that such interest as a tenant by the entirety . . . is exempt from process under applicable nonbankruptcy law." Id. Vir-ginia law, which is the "applicable nonbankruptcy law" in this case, provides that property held by spouses as tenants by the entirety is exempt from individual (i.e., non-joint) creditors, but is not exempt from the claims of joint creditors.

Section 522(b) allows a debtor to choose state-law or federal exemptions, and choosing a state-created exemption makes its scope depend on state law.

Jensen v. Dietz · filed 1997-03-13§ 522(b)

Under section 11 U.S.C. § 522(b), a debtor can choose to exempt from property of the bankruptcy estate that property which is exempt under the applicable state or federal law. ... Here, Sholdan elected a state-created exemption. The scope of the exemption is fixed by state law.

When a state opts out of the federal exemptions, § 522(b) requires the debtor claiming an exemption to comply with the applicable state-law requirements.

In re Goodman · filed 1997-04-09(b)(1), (b)(2)(A)

Given the statutory scheme set forth by Congress in section 522(b) and the action by the Virginia General Assembly in opting out of the Federal exemption provisions of section 522(d), the debtor must comply with Virginia law in order to properly claim a homestead exemption.

An exemption claimed under § 522(b)(2) does not protect settlement claims that fail to qualify as exempt personal-injury claims under applicable state law.

Case name unavailable · filed 1997-04-16(b)(2)

The Mildens for the first time sought to amend their schedules to include the now-settled state tort claims as property exempt from administration under 11 U.S.C. § 522(b)(2) as "personal injury" claims within the meaning of California Civil Procedure Code § 704.140(a)-(d). ... We agree, and we therefore affirm.

Section 522 provides a federal exemption scheme while allowing a state to opt out and establish its own exemption scheme.

In Re Guentert · filed 1997-05-19(b), (b)(1), (b)(2)(A)

Missouri chose to opt out and allows debtors domiciled in Missouri to exempt from property of the estate any property that is exempt from attachment and execution under Missouri state law.

Section 522(c) does not prevent Massachusetts from defining its homestead exemption to exclude debts incurred before the homestead was recorded.

In Re Fracasso · filed 1997-07-08(c)

and holds that § 522(c) does not restrict the right of the Commonwealth of Massachusetts, as reserved to the states by Congress, to craft its Homestead Statute with an exception for prehomestead debts.

Section 522(b)(2)(B) exempts tenancy-by-the-entirety property only to the extent state law protects it from execution; when the spouses voluntarily transfer that property, the exemption does not protect the transferred funds from avoidance.

Waldschmidt v. Sanders (In Re Sanders) · filed 1997-09-18§ 522(b)(2)(B)

If the funds had not been transferred and remained in the debtor’s joint account, they would be exemptible, except to the extent of the debtor’s survivorship interest. The funds, however, lost their tenancy by the entirety character when the wife and debtor voluntarily transferred them to First American. ... The funds, therefore, are not protected from avoidance.

Section 522(b)(2)(B) permits a debtor to exempt property that applicable nonbankruptcy law makes exempt from process, including entireties property such as the Florida home here.

LINI, Inc. v. Schachter (In Re Schachter) · filed 1997-11-10§ 522(b)(2)(B)

Consequently, the Debt- or is correct that the Florida home, be it the Debtor’s domicile or homestead or neither, is exempt under § 522(b)(2)(B).

The court held that § 522(b)(2)(A) allows Louisiana to opt out of the federal exemptions, limiting Louisiana debtors to exemptions available under Louisiana law.

In Re Black · filed 1998-10-15(b)(2)(A)

Pursuant to § 522(b)(2)(A), Louisiana has chosen to “opt out” of the federal exemptions established by the Code in § 522, and Louisiana debtors, such as the Debtor in this case, are limited to choosing exemptions available under Louisiana state law only.

Section 522(b)(2)(A) permits a debtor to claim property exempt under applicable federal or state law as of the petition date.

Colwell v. Royal International Trading Corp. · filed 1998-10-14§ 522(b)(2)(A)

Section 522(b)(2)(A) permits a debtor to except from his bankrupt estate property classified as exempt under either federal or state law on the date of filing the petition.

Under § 522(b)(2), a debtor using applicable nonbankruptcy exemptions may exempt only the portion of retirement funds that the governing state exemption law protects.

In Re Allen · filed 1998-12-18§ 522(b)(2)

The Court’s decision, as well as the parties’ stipulation, that a portion of Allen’s IRA and SEP may not be exempted pursuant to 11 U.S.C. § 522(b)(2) and 42 Pa.C.S.A. § 8124(b)(l)(ix) necessitates an early withdrawal of funds from either or both funds for ... the benefit of Allen’s bankruptcy estate.

Section 522 lets a debtor choose federal exemptions or applicable state and nonbankruptcy federal exemptions, while allowing a state to opt out of the federal exemption scheme.

In Re Greer · filed 1999-10-15(b)(1), (b)(2)(A)

Under § 522 a debtor has the option of choosing between those exemptions provided for by federal bankruptcy law under paragraph (d) of § 522, or alternatively, of choosing those exemptions made available under state and federal non-bankruptcy law. 11 U.S.C. § 522(b)(2)(A). Notwithstanding, § 522(b)(1) also gives the individual states the option of “opting-out” of the federal bankruptcy exemption scheme, in which case a debtor’s exemptions are entirely dependent on the state of the debtor’s domicile.

Section 522(b)(2) makes state law the primary source of exemptions in the District of South Dakota, and property once exempt is generally no longer liable for prepetition or administrative claims under § 522(c).

In Re Hughes · filed 1999-10-18§ 522(b)(2), § 522(b)(2)(A), § 522(c)

In the District of South Dakota the property that a bankruptcy debtor may exempt is defined primarily by state law. 11 U.S.C. § 522(b)(2) and S.D.C.L. § 43-45-13. Once exempt, that property generally is no longer liable for pre-petition or administrative claims. 11 U.S.C. § 522(c).

Because Iowa has opted out of the federal exemption scheme, § 522(b) permits these debtors to claim an exemption only under applicable Iowa law.

In Re Longstreet · filed 2000-02-28(b), (b)(2)(A)

A debtor may exempt some property from the estate pursuant to 11 U.S.C. § 522(b). ... Iowa is an “opt-out” state. Iowa Code § 627.10. Therefore, if the EIC under consideration is exempt, it must be exempt under Iowa law.

Section 522(b)(2) permits a debtor to claim an exemption under other federal law only when that law actually creates an exemption.

In Re Burke · filed 2000-08-17(b)(2)

Both objecting parties concede that to the extent 7 U.S.C. § 1509 provides an exemption for disaster payments made under the statute, it would supplement Minnesota exemptions and be available to the Debtors under 11 U.S.C. § 522(b)(2). ... The Court agrees. ... Neither 7 U.S.C. § 1509 nor the cited regulations creates a right to an exemption in bankruptcy. ... Title 7 U.S.C. § 1509 and the attendant regulations protect covered funds for the administrative convenience of the administering federal agencies, they do not create post distribution property exemptions in favor of the beneficiaries.

Section 522(b)(2)(A) allows a debtor to exempt property only if it is exempt under applicable state or local law on the petition date.

Peoples' State Bank v. Stenzel (In Re Stenzel) · filed 2001-03-02(b)(2)(A)

According to 11 U.S.C. § 522(b)(2)(A), a debtor may exempt from the bankruptcy estate any property which is exempt under applicable state or local law on the date of filing of the petition.

Section 522(b) permits state-law exemptions from the bankruptcy estate, but a state exemption must be explicitly declared and cannot be inferred from judicial opinions.

Carlson, Dennis E. v. Brandt, William A. · filed 2001-08-31(b)

Illinois has not declared potential contingent fees not to be property. Nor has it purported to exempt them from bankruptcy under 11 U.S.C. sec. 522(b). To prevent debilitating uncertainty regarding creditors’ rights in bankruptcy, the courts require that state exemptions from federal bankruptcy be declared explicitly rather than left to inference from judicial opinions that may seem to limit creditors’ rights.