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IN RE LARSON

No. 05-20790-WCH.

340 B.R. 444 (2006)

In re Mary G. LARSON, Debtor.

United States Bankruptcy Court, D. Massachusetts, Eastern Division.

April 5, 2006.

Attorney(s) appearing for the Case

Gary W. Cruickshank, Law Office of Gary W. Cruickshank, Boston, MA, for Debtor.

MEMORANDUM OF DECISION REGARDING OBJECTIONS TO EXEMPTION

WILLIAM C. HILLMAN, Bankruptcy Judge.

I. Introduction

The matters before the Court are two objections to the state homestead exemption which Mary G. Larson (the "Debtor") claimed in her residence. The creditors and Chapter 7 trustee contend that the homestead claim must be reduced based upon the newly enacted 11 U.S.C. § 522(q)(1)(B)(iv). That statute caps a state homestead...

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