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§ 522(b)

Jacobs, In re

Ruling
Funds transferred from a Roth individual retirement account into a 401(k) retirement accountthat was not qualified to receive a transfer or rollover contribution from a Roth IRA lost theirprotected status and were not exempt from the bankruptcy estate. (Bankr. N.D. Okla.)
Issue(s)
Exemptions; Choice Between Federal and State Law.

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Consumer opinion summary, case decided on November 07, 2023 , LexisNexis #0124-008

Kelly, In re

Ruling
Debtor properly claimed the bankruptcy exemption for retirement funds after rolling over funds from a deceased spouse's individual retirement account into other IRAs. (Bankr. N.D. Iowa)
Issue(s)
Exemptions; Choice Between Federal and State Law; Alternative Exemptions; Retirement Funds.

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Consumer opinion summary, case decided on April 11, 2023 , LexisNexis #0623-031

Ingole, In re

Ruling
Exemption in a checking account disallowed as husband's release of interest terminated a tenancy by the entireties that could not be restored when he added his name back to the account. (Bankr. M.D. Fla.)
Issue(s)
Exemptions; Choice Between Federal and State Law; Alternative Exemptions; Interests Held as Tenant by the Entirety or Joint Tenant.

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Consumer opinion summary, case decided on March 31, 2023 , LexisNexis #0523-085

Bauer, In re

Ruling
Debtors were entitled to claim as exempt property annuity proceeds that became property ofthe estate postpetition. (Bankr. M.D. Fla.)
Issue(s)
Exemptions; Choice Between Federal and State Law.

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Consumer opinion summary, case decided on March 31, 2022 , LexisNexis #0622-008

Green, In re

Ruling
Debtor was not entitled to claim an exemption relating to retirement plan organized underCanadian law. (Bankr. N.D. Ill.)
Issue(s)
Exemptions; Choice Between Federal and State Law; Alternative Exemptions;

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Consumer opinion summary, case decided on March 09, 2022 , LexisNexis #0522-011

Sievert, In re

Ruling
Trustee's objection to debtor's amended exemption in personal injury award sustained. (Bankr.W.D. Wis.)
Issue(s)
Exemptions; Choice Between Federal and State Law; Election by Debtor.

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Consumer opinion summary, case decided on October 27, 2021 , LexisNexis #1221-060

Egizii, In re

Ruling
Debtor's claim of exemption in a residential condominium was allowed as he held title withhis wife as tenants by the entirety, and controlling state law protected the property fromclaims by the creditors of only one of the spouses. (Bankr. C.D. Ill.)
Issue(s)
Exemptions; Choice Between Federal and State Law; Alternative Exemptions;

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Consumer opinion summary, case decided on August 09, 2021 , LexisNexis #0921-087

Wheatley, In re

Ruling
Debtor who lived in Illinois but also owned a condominium in Michigan with his wife couldclaim an exemption in the Michigan property as the phrase "applicable nonbankruptcy law" in§ 522(b)(3)(B) is not limited to the law of debtor's domicile state. (Bankr. N.D. Ill.)
Issue(s)
Exemptions; Choice Between Federal and State Law; Alternative Exemptions;

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Consumer opinion summary, case decided on July 29, 2021 , LexisNexis #0921-058

Whitten, In re

Ruling
Language “with rights of survivorship” in deed did not automatically defeat debtor's claim ofexemption as a right of survivorship was an element of a tenancy by the entirety. (Bankr. M.D.Fla.)
Issue(s)
Exemptions; Choice Between Federal and State Law; Alternative Exemptions;

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Consumer opinion summary, case decided on March 01, 2021 , LexisNexis #0421-035

Skelton, In re

Ruling
Debtor's motion to avoid judgment lien conditionally granted because creditor's lien didimpair a homestead exemption to which the debtor was entitled. (Bankr. N.D. Miss.)
Issue(s)
Exemptions; Choice Between Federal and State Law; Alternative Exemptions;

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Consumer opinion summary, case decided on December 16, 2020 , LexisNexis #0121-080