The case of In re Zolnierowica, 2007 WL 4644658 (Bkrtcy. M.D. Fla.)(Glenn, J.) held that the
domicile requirement of 730 days is not applicable to as to the allowance of the entireties exemption claimed under section 522(b)(3)(B). The court held that for purposes of determining whether entireties property is exempt under state law, court looks to law of state of domicile on petition date even though the debtor may not have been domiciled in that state the entire 730 days. The court concluded that the sections 522(o) and(p) restrictions do not apply to the application of the 522(b)(3)(B) exemptions.
