Task: Text Completion
Input (English): with the above, the Debt- or is not entitled to an exemption in the $61,646.00 in his Merrill Lynch IRA. An Order consistent with this Memorandum will be entered. 1 . Exemptions for the purpose of bankruptcy. — The personal property exemptions as provided for in this part, and the other exemptions as provided in other sections of the Tennessee Code Annotated for the citizens of Tennessee, are hereby declared adequate and the citizens of Tennessee, pursuant to section 522(b)(1), Public Law 95-598 known as the Bankruptcy Reform Act of 1978, Title 11 use, section 522(b)(1), are not authorized to claim as exempt the property described in the Bankruptcy Reform Act of 1978, 11 USC 522(d). Tenn.Code Ann. § 26-2-112 (2000); see also Rhodes v. Stewart, 705 F.2d 159, 161-62 (6th Cir. 1983) (<HOLDING>). 2 . The binding authority of an advisory 
 Holding statements: (A) holding that a statute is unconstitutional if it clearly contravenes a constitutional provision (B) holding that tennessees optout statute is constitutional (C) holding that the uaa appeals statute is a limited exception to tennessees general appeals statute (D) holding that  106a is constitutional (E) holding that alleged violations of a state statute did not give rise to federal constitutional claims
Output (English): (B)