; or (II) the debtor owes a debt arising from— (aa) any violation of the Federal securities laws (as defined in section 3(a)(47) of the Securities Exchange Act of 1934), any State securities laws, or any regulation or order issued under Federal securities laws or State securities laws; (bb) fraud, deceit, or manipulation in a fiduciary capacity or in connection with the purchase or sale of any security registered under section 12 or 15(d) of the Securities Exchange Act of 1934 or under section 6 of the Securities Act of 1933; (cc) any civil remedy under section 1964 of title 18; (dd) for debts arising from a violation of section 1979 of the Revised Statutes ( 42 U.S.C. 1983 ); or (ee) any criminal act, intentional tort, or willful or reckless misconduct that caused serious physical injury or death to another individual in the preceding 5 years. (ii) Clause (i) shall not apply to the extent the amount of an interest in the debtor’s principal residence is reasonably necessary for the support of the debtor or any dependent of the debtor. (4) (A) For the purposes of item (kk) of paragraph (2)(A)(ii)(II) and clause (iii) of paragraph (3)(A), if the trustee, United States trustee, or court on its own motion objects to retirement funds’ status as exempt, and if those retirement funds are in a retirement fund or account that has received a favorable determination under section 7805 of the Internal Revenue Code of 1986 and that determination is in effect as of the date of the filing of the petition in a case under this title, those funds shall be presumed to be exempt from the estate. (B) If the retirement funds are in a retirement fund or account that has not received a favorable determination under such section 7805, those funds shall be exempt from the estate if the court determines that— (i) no prior determination to the contrary has been made by a court or the Internal Revenue Service; and (ii) (I) the retirement fund is in substantial compliance with the applicable requirements of the Internal Revenue Code of 1986