Property of the Estate and Exemption Issues

This panel will consider the myriad issues involving exemptions and property of the estate, including timing issues involving exemptions (In re Hageman, 388 B.R. 896 (Bankr. C.D. Ill. 2008)), dollar-value exemptions (In re Gebhart, 621 F.3d 1206 (9th Cir. 2010)), limitations on the extraterritorial effect of exemptions (In re Long, 470 B.R. 186 (Bankr. D. Kan. 2012)), non-spousal inherited IRAs (In re Clark, 714 F.3d 559 (7th Cir. 2013)), tax refunds, limited liability company membership interests and § 522(b)(3).