(2)“value” means fair market value as of the date of the filing of the petition or, with respect to property that becomes property of the estate after such date, as of the date such property becomes property of the estate. (c)Unless the case is dismissed, property exempted under this section is not liable during or after the case for any debt of the debtor that arose, or that is determined underas if such debt had arisen, before the commencement of the case, except—


11 USC § 522(a)(2)

Scoping language

In this section
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