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Abstract

This Note explores how bankruptcy courts have analyzed and applied the 11 U.S.C. § 522(d)(11)(E) bankruptcy exemption and the confusion generated by its conflicting interpretations. This Note reviews and scrutinizes the history of the Bankruptcy Law, its goals and purposes, the differences between its underlying themes, and specific mechanisms involved in the implementation of bankruptcy exemptions. With a broader understanding of the rationale behind bankruptcy laws in combination with the relevant legislative history, this Note sets the stage and advocates for an increased consistency in the analysis and application of the 11 U.S.C. § 522(d)(11)(E) exemption.

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