MEMORANDUM OPINION
GLEN E. CLARK, Bankruptcy Judge.
INTRODUCTION
Debtors in these chapter 7 cases claim exemptions in wages earned but not paid on the filing dates of their petitions. Utah law, effective May 12, 1981, see 9A Utah Code Ann. §§ 78-23-1 to 78-23-15 (Utah Exemptions Act), prohibits Utah debtors from claiming exemptions under 11 U.S.C. § 522(d). Thus, debtors claim exemptions in wages under both state and federal...
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