Louisiana has opted out of the federal exemptions for all
debtors, regardless of residency. “[I]n bankruptcy cases there
shall be exempt from the property of the estate of an individual
debtor only that property and income which is exempt under
the laws of the state of Louisiana and under federal laws other
than Subsection (d) of Section 522 of [the Bankruptcy Code].”
La. Rev. Stat. Ann. § 13:3881(B)(1).