‘Accrual Test’ Survives to Say Whether the Debtor or the Estate Owns a Claim

Are there two tests for the existence of a claim, one test for claims against the debtor and another for claims by the debtor?

Follow the Rules or Lose an Exemption in a New Home While in Chapter 13

Chapter 13 debtors lost an exemption in a new home after converting to chapter 7 because they didn’t follow the rules.

A Payment to a Death Beneficiary Under an IRA Is Not Estate Property

Even though received within 180 days of filing, a distribution from an IRA to a death beneficiary does not become estate property.