522

A tax foreclosure that isn’t an unconstitutional taking can still be a constructively fraudulent transfer depending on when and how the debtor receives the equity above the delinquent taxes.

To limit the amount of a homestead exemption under Section 522(q)(1)(B)(ii), the fraud must have occurred after the debtor became a fiduciary.

If state law prohibits assertion of the homestead exemption in tax foreclosure and the debtor can’t take federal exemptions, does the debtor lack standing to set aside a fraudulent transfer?

In a Chapter 7 Conversion, Where the Debtor Resides Determines Who Keeps an Asset’s Appreciation By Nauni Manty A debtor under a confirmed chapter 13 plan has been making regular plan payments for several months, or perhaps a few years. For some reason or other, the