I. Introduction

II. Interaction between State Exemptions and Federal Discharge ... A. Pre-bankruptcy Planning ... B. Concealment of Assets ... C. Valuation ... D. Amending Exemptions ... E. Case Conversion and Onset of Exemption ... F. Objecting to Exemptions ... G. The IRS and Nebraska Exemptions

III. Specific Exemptions: Section 25-1556 ... A. Personal Possessions, Motor Vehicles, and Tools of the Trade ... B. Provisions for Debtors

IV. The Wildcard Exemption: Section 25-1552

V. Due Process and Garnishment Procedures

VI. Annuity Contract, Insurance Proceeds, and Benefits: Section 44-371

VII. Fraternal Benefits: Section 44-1089

VIII. Stock, Pensions, and Similar Plans: Section 25-1563.01

IX. Lump-Sum and Structured Settlements: Section 25-1563.02

X. Nebraska's Homestead Exemption: Section 40-101 ... A. Case Law Developments ... B. Legislative Developments

XI. Public Policy and Exemptions ... A. Balancing Test and the Moving Target ... B. Homestead ... C. Motor Vehicles ... D. Cost of Living and Exemption Levels

XII. Conclusion