In re Long, 470 B.R. 186, 190 (Bankr. D. Kan. 2012) (Nugent)

Debtor can claim federal exemptions under § 522(b) when debtor relocated to Kansas from Nebraska within 730 days and Nebraska exemptions are only available to residents. “[W]hen the debtor can establish where she resided for the greater part of the (b)(3)(A) 180-day period, it is that state’s laws that apply to her exemption rights. If those exemption rights are denied to her by the operation of that law, she may claim the federal exemptions under the plain language of (b)(3)(A), the hanging paragraph. . . . This is the only interpretation of the hanging paragraph that allows both the domiciliary time limitations of (b)(3)(A) and the hanging paragraph to function effectively.”

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