period, the place in which the debtor’s domicile was located for 180 days immediately preceding the 730-day period or for a longer portion of such 180-day period than in any other place. (ii) Any interest in property in which the debtor had, immediately before the commencement of the case, an interest as a tenant by the entirety or joint tenant to the extent that such interest as a tenant by the entirety or joint tenant is exempt from process under applicable nonbankruptcy law. (iii) Retirement funds to the extent that those funds are in a fund or account that is exempt from taxation under section 401, 403, 408, 408A, 414, 457, or 501(a) of the Internal Revenue Code of 1986. (B) (i) Notwithstanding any contrary provision of nonbankruptcy law, the exempt amount under this paragraph of any homestead acquired by the debtor within the 1-year period immediately preceding the date of the filing of the petition shall be limited to the exempt amount of value of the debtor’s previous principal residence. (ii) If the value of the debtor’s interest in property claimed as a principal residence under this paragraph exceeds $1,000,000, clause (i) applies to a principal residence acquired within the 3-year period immediately preceding the date of filing of the petition. (C) The value of an interest in the debtor’s principal residence shall be reduced to the extent that such value is attributable to any portion of any property that the debtor disposed of in the 10-year period ending on the date of the filing of the petition with the intent to hinder, delay, or defraud a creditor and that the debtor could not exempt, or that portion that the debtor could not exempt under this subsection if on such date the debtor had held the property so disposed of. (D) (i) Except as provided in clause (ii) of this subparagraph and sections 544 and 548, as a result of electing to exempt property under State or local law under subparagraph (A)(i), a debtor may not exempt any amount of interest that was acquired by the debtor during the 4-year