EXEMPTIONS ....

(c)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—

(1)

a debt of a kind specified in paragraph (1) or (5) of section 523(a) (in which case, notwithstanding any provision of applicable nonbankruptcy law to the contrary, such property shall be liable for a debt of a kind specified in such paragraph);

(2)a debt secured by a lien that is—

(A)

(i)

not avoided under subsection (f) or (g) of this section or under section 544, 545, 547, 548, 549, or 724(a) of this title; and

(ii)

not void under section 506(d) of this title; or

(B)

a tax lien, notice of which is properly filed;

(3)

a debt of a kind specified in section 523(a)(4) or 523(a)(6) of this title owed by an institution-affiliated party of an insured depository institution to a Federal depository institutions regulatory agency acting in its capacity as conservator, receiver, or liquidating agent for such institution; or

(4)

a debt in connection with fraud in the obtaining or providing of any scholarship, grant, loan, tuition, discount, award, or other financial assistance for purposes of financing an education at an institution of higher education (as that term is defined in section 101 of the Higher Education Act of 1965 (20 U.S.C. 1001)).

(d)The following property may be exempted under subsection (b)(2) of this section:

(1)

The debtor’s aggregate interest, not to exceed $15,000 [1] in value, in real property or personal property that the debtor or a dependent of the debtor uses as a residence, in a cooperative that owns property that the debtor or a dependent of the debtor uses as a residence, or in a burial plot for the debtor or a dependent of the debtor.

(2)

The debtor’s interest, not to exceed $2,400 1 in value, in one motor vehicle.

(3)

The debtor’s interest, not to exceed $400 1 in value in any particular item or $8,000 1 in aggregate value, in household furnishings, household goods, wearing apparel, appliances, books, animals, crops, or musical instruments, that are held primarily for the personal, family, or household use of the debtor or a dependent of the debtor.

(4)

The debtor’s aggregate interest, not to exceed $1,000 1 in value, in jewelry held primarily for the personal, family, or household use of the debtor or a dependent of the debtor.

(5)

The debtor’s aggregate interest in any property, not to exceed in value $800 1 plus up to $7,500 1 of any unused amount of the exemption provided under paragraph (1) of this subsection.

(6)

The debtor’s aggregate interest, not to exceed $1,500 1 in value, in any implements, professional books, or tools, of the trade of the debtor or the trade of a dependent of the debtor.

(7)

Any unmatured life insurance contract owned by the debtor, other than a credit life insurance contract.

(8)

The debtor’s aggregate interest, not to exceed in value $8,000 1 less any amount of property of the estate transferred in the manner specified in section 542(d) of this title, in any accrued dividend or interest under, or loan value of, any unmatured life insurance contract owned by the debtor under which the insured is the debtor or an individual of whom the debtor is a dependent.

(9)

Professionally prescribed health aids for the debtor or a dependent of the debtor.

(10)The debtor’s right to receive—

(A)

a social security benefit, unemployment compensation, or a local public assistance benefit;

(B)

a veterans’ benefit;

(C)

a disability, illness, or unemployment benefit;

(D)

alimony, support, or separate maintenance, to the extent reasonably necessary for the support of the debtor and any dependent of the debtor;

(E)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—

(i)

such plan or contract was established by or under the auspices of an insider that employed the debtor at the time the debtor’s rights under such plan or contract arose;

(ii)

such payment is on account of age or length of service; and

(iii)

such plan or contract does not qualify under section 401(a), 403(a), 403(b), or 408 of the Internal Revenue Code of 1986.