Exemptions

In this section— Property listed in this paragraph is— For purposes of paragraph (3)(C) and subsection (d)(12), the following shall apply: If the retirement funds are in a retirement fund that has not received a favorable determination under such section 7805, those funds are exempt from the estate if the debtor demonstrates that— A distribution described in this clause is an amount that— Unless the case is dismissed, property exempted under this section is not liable during or after the case for any debt of the debtor that arose, or that is determined under section 502 of this title as if such debt had arisen, before the commencement of the case, except— a debt secured by a lien that is— The following property may be exempted under subsection (b)(2) of this section: The debtor’s right to receive— a payment under a stock bonus, pension, profitsharing, annuity, or similar plan or contract on account of illness, disability, death, age, or length of service, to the extent reasonably necessary for the support of the debtor and any dependent of the debtor, unless— The debtor’s right to receive, or property that is traceable to— Notwithstanding any waiver of exemptions but subject to paragraph (3), the debtor may avoid the fixing of a lien on an interest of the debtor in property to the extent that such lien impairs an exemption to which the debtor would have been entitled under subsection (b) of this section, if such lien is— a nonpossessory, nonpurchase-money security interest in any— For the purposes of this subsection, a lien shall be considered to impair an exemption to the extent that the sum of— In a case in which State law that is applicable to the debtor— Subject to subparagraph (B), for purposes of paragraph (1)(B), the term “household goods” means— The term “household goods” does not include— Notwithstanding sections 550 and 551 of this title, the debtor may exempt under subsection (b) of this section property that the trustee recovers under section 510(c)(2), 542, 543, 550, 551, or 553 of this title, to the extent that the debtor could have exempted such property under subsection (b) of this section if such property had not been transferred, if— The debtor may avoid a transfer of property of the debtor or recover a setoff to the extent that the debtor could have exempted such property under subsection (g)(1) of this section if the trustee had avoided such transfer, if— Property that the debtor exempts under this section is not liable for payment of any administrative expense except— For purposes of subsection (b)(3)(A), and notwithstanding subsection (a), the value of an interest in— Except as provided in paragraph (2) of this subsection and sections 544 and 548, as a result of electing under subsection (b)(3)(A) to exempt property under State or local law, a debtor may not exempt any amount of interest that was acquired by the debtor during the 1215-day period preceding the date of the filing of the petition that exceeds in the aggregate $125,000 1 in value in— As a result of electing under subsection (b)(3)(A) to exempt property under State or local law, a debtor may not exempt any amount of an interest in property described in subparagraphs (A), (B), (C), and (D) of subsection (p)(1) which exceeds in the aggregate $125,000 1 if— the debtor owes a debt arising from—