The court granted the Chapter 7 trustee's objection to exemptions concerning the debtor's shares of his employer's stock incentive plan. The "retention shares" were part of his earnings, but they were not subject to garnishment and cannot be exempted under Neb. Rev. Stat. § 25-1558(1). The debtor owns the shares, subject to forfeiture if certain conditions are not met, and enjoys all the rights and benefits of ownership, so they are no longer wages and are simply personal property which is not under any special protection.
Because the retention shares were not fully vested on the petition date, the debtor may prorate their value for purposes of valuing his interest in the shares as property of the bankruptcy estate.