In re Reif, No. 05-36514, 2007 WL 2071808 (Bankr.D.Md. July 16, 2007) (denying the debtor’s claimed exemption in cash surrender value of a policy insuring his life because debt- or’s trust was the beneficiary of the policies, but explaining that “had the policies provided that the beneficiaries were the debtor’s spouse, dependent children, or other dependent relative, their cash surrender value would have been protected from creditors of the debtor, and hence, his trustee.”) Several courts find cash surrender value to be exempt even when the words “cash surrender” are not included within the exemption statute, finding that cash surrender value is encompassed within the terms “proceeds and avails” or “proceeds and benefits.” See In re Billington, 376 B.R. 239, 241 (Bankr.M.D.Tenn.2007) (<HOLDING>); In re Sloss, 279 B.R. 6 (Bankr.D.Mass.2002)
holding that the tennessee statute providing an exemption for a life insurance policy made for the benefit of the insureds spouse andor children or dependent relatives allows for the exemption of the cash surrender values of such policies holding a debtors claim for loss of consortium to be entitled to an exemption under the oklahoma exemption statute and collecting other bankruptcy decisions recognizing a debtor spouses loss of consortium as the basis for allowing an exemption under federal and various state exemption statutes holding that a debtor in bankruptcy may claim as exempt the cash surrender value of a life insurance policy insuring the life of the debtor that is payable to a beneficiary other than the debtor under dccode ann  314716a2001 despite the absence of the term cash surrender from the statute holding that the debtorinsured was entitled to exempt the cash surrender value of her life insurance policy naming her dependent son as a beneficiary under illinois statute providing exemption for all proceeds payable because of the death of the insured and the aggregate cash value of any or all life insurance  policies  payable to a wife or husband of the insured or to a child parent or other person dependent upon the insured holding act qualifies as exemption statute under exemption 3