Avoidance of ‘Impairment’ Liens Can’t Be Delayed until Discharge in Chapter 13

If a ‘13’ case is dismissed after confirmation, the holder of an avoided lien retains remedies under state law, Judge Rosania says.

Fourth Circuit Says Entireties Property Is Not Exempt from Tax Debt

The lack of perfection of a federal tax lien did not mean that the entireties interest was exempt under Section 522(b)(3).