MORE ABOUT EXEMPTIONS - BANKRUPTCY LAW OFFICE IN HACKENSACK

EXEMPTIONS ... 

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(C) A direct transfer of retirement funds from 1 fund or account that is exempt from taxation under section 401, 403, 408, 408A, 414, 457, or 501 (a) of the Internal Revenue Code of 1986, under section 401 ( a) (31) of the Internal Revenue Code of 1986, or otherwise, shall not cease to qualify for exemption under paragraph (3) (C) or subsection (d) (12) by reason of such direct transfer.

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(D)
  (i) Any distribution that qualifies as an eligible rollover distribution within the meaning of section 402 (c) of the Internal Revenue Code of 1986 or that is described in clause (ii) shall not cease to qualify for exemption under paragraph (3) ( C) or subsection (d) (12) by reason of such distribution.
(ii) A distribution described in this clause is an amount that—
    (I) has been distributed from a fund or account that is exempt from taxation under section 401, 403, 408, 408A, 414, 457, or 501 (a) of the Internal Revenue Code of 1986; and

    (II) to the extent allowed by law, is deposited in such a fund or account not later than 60 days after the distribution of such amount.

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(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 USC 1001)).

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