Federal opt-out
11 U.S.C. § 522(b)(2) permits states to limit their residents to state-law exemptions. Kansas has done so by statute at K.S.A. § 60-2312(b). Federal § 522(d) exemptions are therefore unavailable to filers whose domicile under 11 U.S.C. § 522(b)(3)(A) is Kansas.
Domicile for exemption-selection purposes is governed by the 730-day rule in § 522(b)(3)(A): the debtor must apply the exemptions of the state where the debtor was domiciled for the 730 days preceding filing, or, if not domiciled in a single state for that period, the state where the debtor was domiciled for the greater part of the 180 days preceding the 730-day window.
Principal Kansas exemptions
Homestead — K.S.A. § 60-2301
Kansas provides one of the most generous homestead exemptions in the country: unlimited dollar value, subject only to acreage limits. The protected residence may consist of up to 1 acre within a city or town, or 160 acres of farming land outside city limits. Federal law caps homestead claims at the 11 U.S.C. § 522(p) amount (currently $189,050) for property acquired during the 1,215 days preceding filing.
Motor vehicle — K.S.A. § 60-2304(c)
Up to $20,000 of equity in one motor vehicle. The exemption rises to the full value of an equipped vehicle when the vehicle is designed or equipped for a person with a disability.
Personal property — K.S.A. § 60-2304
Includes household furnishings; one year's worth of clothing and food; jewelry up to $1,000; and a burial plot. The statute itemizes the categories.
Tools of the trade — K.S.A. § 60-2304(e)
Up to $7,500 in books, tools, equipment, breeding stock, seed, and grain reasonably necessary to carry on a profession, trade, business, or occupation.
Wages — K.S.A. § 60-2310
The greater of 75% of disposable earnings, or 30 times the federal minimum wage per week, is exempt from garnishment and protected as wages in a bankruptcy case.
Retirement and public benefits
ERISA-qualified retirement accounts are excluded from the estate under Patterson v. Shumate, 504 U.S. 753 (1992). IRAs and Roth IRAs are exempt up to the cap in 11 U.S.C. § 522(n) (currently $1,512,350). Social Security, unemployment compensation, workers' compensation, and veterans' benefits are protected by federal anti-attachment statutes and Kansas-specific provisions in K.S.A. § 60-2313.
Insurance proceeds — K.S.A. § 40-414
Proceeds from a life insurance policy and the cash value of a policy in force are protected from creditors of the insured.
Where exemptions are claimed in the case
Exemptions are claimed on Schedule C (Official Form 106C). The trustee or any creditor has 30 days after the conclusion of the § 341 meeting of creditors to object under Fed. R. Bankr. P. 4003(b). If no objection is filed, the claimed exemptions are deemed allowed under Taylor v. Freeland & Kronz, 503 U.S. 638 (1992).
See also
- Filing in the District of Kansas — court locations, fees, required schedules
- Means test for D. Kan. cases — eligibility under 11 U.S.C. § 707(b)
- Bankruptcy judges of D. Kan.