Laws: Cases and Codes : U.S. Code : Title 11 : Section 522


   

U.S. Code as of: 01/19/04
Section 522 - Notes
                                   SOURCE
    (Pub. L. 95-598, Nov. 6, 1978, 92 Stat. 2586; Pub. L. 98-353, title
    III, Secs. 306, 453, July 10, 1984, 98 Stat. 353, 375; Pub. L.
    99-554, title II, Sec. 283(i), Oct. 27, 1986, 100 Stat. 3117; Pub.
    L. 101-647, title XXV, Sec. 2522(b), Nov. 29, 1990, 104 Stat. 4866;
    Pub. L. 103-394, title I, Sec. 108(d), title III, Secs. 303,
    304(d), 310, title V, Sec. 501(d)(12), Oct. 22, 1994, 108 Stat.
    4112, 4132, 4133, 4137, 4145; Pub. L. 106-420, Sec. 4, Nov. 1,
    2000, 114 Stat. 1868.)
                       HISTORICAL AND REVISION NOTES                   
                            REFERENCES IN TEXT                        
      The Federal Rules of Bankruptcy Procedure, referred to in subsec.
    (b), are set out in the Appendix to this title.
      The Internal Revenue Code of 1986, referred to in subsec.
    (d)(10)(E)(iii), is classified to Title 26, Internal Revenue Code.
                                AMENDMENTS                            
      2000 - Subsec. (c)(4). Pub. L. 106-420 added par. (4).
      1994 - Subsec. (b). Pub. L. 103-394, Sec. 501(d)(12)(A),
    substituted "Federal Rules of Bankruptcy Procedure" for "Bankruptcy
    Rules".
      Subsec. (d)(1) to (6). Pub. L. 103-394, Sec. 108(d)(1)-(6),
    substituted "$15,000" for "$7,500" in par. (1), "$2,400" for
    "$1,200" in par. (2), "$400" and "$8,000" for "$200" and "$4,000",
    respectively, in par. (3), "$1,000" for "$500" in par. (4), "$800"
    and "$7,500" for "$400" and "$3,750", respectively, in par. (5),
    and "$1,500" for "$750" in par. (6).
      Subsec. (d)(8). Pub. L. 103-394, Sec. 108(d)(7), substituted
    "$8,000" for "$4,000".
      Subsec. (d)(10)(E)(iii). Pub. L. 103-394, Sec. 501(d)(12)(B),
    substituted "or 408" for "408, or 409" and "Internal Revenue Code
    of 1986" for "Internal Revenue Code of 1954 (26 U.S.C. 401(a),
    403(a), 403(b), 408, or 409)".
      Subsec. (d)(11)(D). Pub. L. 103-394, Sec. 108(d)(8), substituted
    "$15,000" for "$7,500".
      Subsec. (f)(1). Pub. L. 103-394, Secs. 303(3), 310(1), designated
    existing provisions as par. (1) and inserted "but subject to
    paragraph (3)" after "waiver of exemptions" in introductory
    provisions. Former par. (1) redesignated subpar. (A) of par. (1).
      Subsec. (f)(1)(A). Pub. L. 103-394, Secs. 303(2), 304(d),
    redesignated par. (1) as subpar. (A) of par. (1) and inserted ",
    other than a judicial lien that secures a debt - 
        "(i) to a spouse, former spouse, or child of the debtor, for
      alimony to, maintenance for, or support of such spouse or child,
      in connection with a separation agreement, divorce decree or
      other order of a court of record, determination made in
      accordance with State or territorial law by a governmental unit,
      or property settlement agreement; and
        "(ii) to the extent that such debt - 
          "(I) is not assigned to another entity, voluntarily, by
        operation of law, or otherwise; and
          "(II) includes a liability designated as alimony,
        maintenance, or support, unless such liability is actually in
        the nature of alimony, maintenance or support."
      Subsec. (f)(1)(B). Pub. L. 103-394, Sec. 303(1), redesignated
    par. (2) as subpar. (B) of par. (1) and subpars. (A) to (C) of par.
    (2) as cls. (i) to (iii), respectively, of subpar. (B) of par. (1).
      Subsec. (f)(2). Pub. L. 103-394, Sec. 303(4), added par. (2).
    Former par. (2) redesignated subpar. (B) of par. (1).
      Subsec. (f)(3). Pub. L. 103-394, Sec. 310(2), added par. (3).
      1990 - Subsec. (c)(3). Pub. L. 101-647 added par. (3).
      1986 - Subsec. (h)(1). Pub. L. 99-554, Sec. 283(i)(1),
    substituted "553 of this title" for "553 of this tittle".
      Subsec. (i)(2). Pub. L. 99-554, Sec. 283(i)(2), substituted
    "this" for "his" after "subsection (g) of".
      1984 - Subsec. (a)(2). Pub. L. 98-353, Sec. 453(a), inserted "or,
    with respect to property that becomes property of an estate after
    such date, as of the date such property becomes property of the
    estate".
      Subsec. (b). Pub. L. 98-353, Sec. 306(a), inserted provision that
    in joint cases filed under section 302 of this title and individual
    cases filed under section 301 or 303 of this title by or against
    debtors who are husband and wife, and whose estates are ordered to
    be jointly administered under Rule 1015(b) of the Bankruptcy Rules,
    one debtor may not elect to exempt property listed in paragraph (1)
    and the other debtor elect to exempt property listed in paragraph
    (2) of this subsection, but that if the parties cannot agree on the
    alternative to be elected, they shall be deemed to elect paragraph
    (1), where such election is permitted under the law of the
    jurisdiction where the case is filed.
      Subsec. (c). Pub. L. 98-353, Sec. 453(b), amended subsec. (c)
    generally. Prior to amendment, subsec. (c) read as follows: "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 claim had arisen before the commencement of the case, except -
                   SECTION REFERRED TO IN OTHER SECTIONS               
      This section is referred to in sections 101, 104, 106, 110, 349,
    502, 542, 551, 552, 722, 1123 of this title; title 26 sections
    1017, 1398; title 28 section 3014; title 29 section 1405.

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