This column deals with whether the state’s exemptions are
extraterritorial, i.e., whether they can be applied to property
located outside that state. This is to be distinguished from the
issue covered in column 2, i.e., whether the state restricts use
of its exemptions to residents. The courts are divided on the
issue of whether a state’s exemptions extend beyond its
border. Several decisions on both sides of the issue are given
in the links to the entries in this column.