The mere fact that conduct could result in criminal liability is not in itself conclusive in determining whether or not civl liable should or should not be exemptible
Research and development agreements which extend beyond pure R&D to licensing, production and marketing are potentially exemptible
under the new Block Exemption Regulation on Research and Development Agreements (regulation 2659/00) subject to certain conditions.
109) In 2005, the Court heard the case, revisiting its discussion in Patterson, and reaffirming its statements by expressly determining that IRAs are included in bankruptcy estates, but are exemptible under Section 522(d)(10)(E) of the Bankruptcy Code.
120) That similarity logically followed the other types of payments exemptible under Section 522(d)(10), all of which relate to income that substitutes for wages.
Sufficient status to qualify an individual for exemption at the discretion of his employer would be determined by a simplified version of the economic realities test, except the proposed test would seek to show that an individual is exemptible
rather than a partner; nonexempt rather than an employee.