New York has opted out of the federal exemptions for
domiciliaries. “In accordance with the provisions of section five
hundred twenty-two (b) of title eleven of the United States
Code, debtors domiciled in this state are not authorized to
exempt from the estate property that is specified under
subsection (d) of such section.” N.Y. Debt. & Cred. Law § 284.
Therefore, debtors who are not domiciliaries of New York are
eligible for the federal exemptions.
Support.