Maine has opted out of the federal exemptions for all debtors,
regardless of residency. “[A] debtor may exempt from property
of the debtor's estate under United States Code, Title 11, only
that property exempt under the United States Code, Title 11,
Section 522(b)(2)(A) and (B), except that any debtor eligible
for a residence exemption under section 4422, subsection 1,
paragraph B, may exempt the amount allowed in that
paragraph.” Me. Rev. Stat. Ann. Tit. 14, § 4426.