From the Editor – Property of Estate and Exemptions

By The Honorable William Houston Brown (Retired)

Waiver of state exemptions. Under California’s opt out and exemption laws, debtors in bankruptcy have a choice of state exemption schemes—one only for those filing bankruptcy and the regular exemptions. The regular exemptions have a more generous homestead, while the bankruptcy exemptions have a smaller homestead but more generous wildcard. Each joint debtor must execute a waiver of the regular exemptions in order to use the special bankruptcy-only exemptions, and absent waiver, the regular exemptions apply by default. When one joint debtor executed a waiver but . . .

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Here’s How a Name Change Affects a Tax Return

March 10, 2019

When someone legally changes their name, there are tax consequences they need to know about, especially at tax time. People change their names for several reasons: Taking their spouse’s last name after a marriage Hyphenating their last name with their spouse’s after getting married Going back to their former name after a divorce Giving an adopted child the last name...

By the Numbers from Judge Anderson

Kevin R. Anderson

April 12, 2026

Judge Anderson presents Academy subscribers with his analysis of Chapter 13 filing trends and broader economic conditions for the first quarter of 2026. Those already familiar with his work will appreciate his latest insights, while new readers will quickly recognize his exceptional ability to interpret and distill complex data into meaningful conclusions.

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Rules, Means-Test Amounts and Miscellaneous Fees: Changes Wrap Up 2020

November 15, 2020

Lawrence R. Ahern, III Brown & Ahern Nashville, Tennessee Appendix C Bankruptcy Court Miscellaneous Fee Schedule (28 U.S.C § 1930) Effective December 1, 2020 Description Current Fee Adjusted Fee Exemplification $22 $23 Reproduction of audio recording of court proceeding $31 $32 Filing amendment to debtor's schedules $31 $32 Search fee $31 $32 Filing any document that is not related to...

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Deduction Goes Up in Smoke

Henry E. Hildebrand, III

May 18, 2025

Debtors could not deduct from their disposable income a $300 per month expenditure for tobacco products as a “special circumstance.”

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Chapter 13 NoLook Fees: The Horns of a Dilemma

Cathy Moran

December 3, 2023

“We’re confronted with a dilemma: if we pay practitioners fairly,we price ourselves out of reach of the very individuals we hope to help.”

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Form 1099G – How to Fight Back Against Scams

February 21, 2021

By William J. Purdy III (Soquel, CA) Got an EDD tax form 1099 but no benefits? At this moment, POTENTIALLY hundreds of thousands of California taxpayers are enjoying the ghastly experience of receiving a Form 1099G courtesy of the California EDD for unemployment benefits the taxpayer never received. The problem is not confined to California; it’s so prevalent, the IRS...

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Generative A.I. – Be Afraid, Be Very Afraid

Naliko Markel

October 22, 2023

“ . . . next leap: Generative A.I. learns everything there is to know about you from your public social media presence and crafts phishing attacks unique to YOU.”

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Courts are Expanding the Protections of Bankruptcy Rule 3002.1

Debbie Langehennig, Cameron Kelly

October 9, 2022

As a prerequisite to a claim’s payment, Rule 3002.1 requires certain secured creditors to provide to the trustee and the debtor notice of the full value of the secured creditor’s claim, including any “fees, expenses, and charges” related to the claim. Two bankruptcy courts have demonstrated a willingness to expand the reach of Rule 3002.1’s noticing requirements. These courts generally...

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First Circuit Selects Clerk of BAP

The Academy

May 25, 2025

Arielle B. Adler Selected as Clerk of the Bankruptcy Appellate Panel

In re Evans: Disgorging Chapter 13 Trustee Fees in Cases Dismissed Prior to Confirmation

March 15, 2020

By Jen Grondahl Lee, Jen Lee Law, Inc. (San Ramon, CA) When is a collected fee not a collected fee? When the statutes authorizing payment to the standing Chapter 13 trustee do not provide clear guidance on when that fee is paid and/or earned. The most recent case on this issue is In re Evans (Bankr. Idaho 2020).1 In a...

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From the Editor – Property of Estate and Exemptions

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Related Articles

Here’s How a Name Change Affects a Tax Return

By the Numbers from Judge Anderson

Rules, Means-Test Amounts and Miscellaneous Fees: Changes Wrap Up 2020

Deduction Goes Up in Smoke

Chapter 13 NoLook Fees: The Horns of a Dilemma

Form 1099G – How to Fight Back Against Scams

Generative A.I. – Be Afraid, Be Very Afraid

Courts are Expanding the Protections of Bankruptcy Rule 3002.1

First Circuit Selects Clerk of BAP

In re Evans: Disgorging Chapter 13 Trustee Fees in Cases Dismissed Prior to Confirmation

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