WEST VIRGINIA §38-10-4.

Exemptions of property in bankruptcy  proceedings

EFFECTIVE WITH CASES FILED ON OR AFTER JULY 7, 2021

The changes allows a bankruptcy debtor filing in WV to use either the exemptions under WV Code 38-10-4 or the federal bankruptcy exemptions in 522(d)

Some of the exemptions are limited by “reasonably necessary” in the statute.  These are designated with an *

PROPERTY WV CODE 38-10-4 11 U.S.C. 522(d)
residential real estate or burial plot $35,000.00—per debtor (a) $25,150.00 per debtor (1)
ONE vehicle $7,500.00—per debtor (b) $4,000.00 (2)
household furnishings,  household goods, wearing apparel, appliances, books, animals,  crops or musical instruments, No more than $400.00 in any ONE particular item;

Total exemption of $8,000.00 (c)

$625.00 item limitation; $13,400.00 total (3)
jewelry $1,000.00 (d) $1,700.00 (4)
ANY PROPERTY $800.00 plus any unused exemption in (a)(e) $1,325.00 plus up to $12,575.00 of (1)(5)
implements, professional books  or tools of the trade $1,500.00 (f) $2,525.00 (6)
unmatured life insurance contract owned by the debtor; DOES NOT INCLUDE credit life insurance the value of the contract (g) Value of the contract (7)
The debtor’s interest in any  accrued dividend or interest under, or loan value of, any  unmatured life insurance contract owned by the debtor under  which the insured is the debtor or an individual of whom the  debtor is a dependent $8,000.00 (h) Up to $13,400.00 (8)
Professionally prescribed health aids Value of the health aids (i) Value of the health aids (9)
A social security benefit, unemployment compensation or a  local public assistance benefit; Amount of the benefit (j)(1) Amount of the benefit (10)(A)
A veterans’ benefit; Amount of the benefit (j)(2) Amount of the benefit (10)(B)
A disability, illness or unemployment benefit; Amount of the benefit (j)(3) Amount of the benefit (10)(C)
Alimony, support or separate maintenance Amount of the payment* (j)(4) Amount of the payment* (10)(D)
Payments under a stock bonus, pension, profit sharing,  annuity or similar plan or contract on account of illness, disability, death, age or length of service Amount of the payment* (j)(5) Amount of the payment* (10)(E)
An award under a crime victim’s reparation law; Amount of the award (k)(1) Amount of the award (11)(A)
Wrongful death payment Amount of the payment* (k)(2) Amount of the payment* (11)(B)
Death benefits from life insurance policy Amount of the proceeds* (k)(3) Amount of the proceeds* (11)(C)
Personal injury payment $15,000.00 (k)(4) $25,150.00 (11)(D)
Lost FUTURE wages Amount of lost future wages* (k)(5) Amount of future wages* (11)(E)
Payments to prepaid tuition trust fund Amount paid to prepaid tuition trust fund (k)(6) n/a
Individual Retirement Account $1,362,800.00 (j)(5)(D) $1,362,800.00 (12)