Authorities Cited: United States Code 11 U.S.C. § 522(b)(2) 11 U.S.C. § 522(b)(2)(B) 28 U.S.C. § 158(d) Circuit Courts 762 F.2d 54, 55-56 916 F.2d 727, 728-729 996 F.2d 866, 868 72 F.3d 21, 24 92 F.3d 1539, 1547-1548 116 F.3d 1191, 1192 201 F.3d 774, 781 224 F.3d 1273, 1275 236 F.3d 1246, 1251 248 F.3d 484, 485 289 F.3d 554, 556 318 F.3d 536, 540-541 394 F.3d 1208, 1211 395 F.3d 410, 413 432 F.3d 20, 22-23 466 F.3d 75, 78-79 503 F.3d 607, 609 524 F.3d 580, 584-585 Federal Rules of Civil Procedure Fed. R. Civ. P. 54(b)