All your property as of the date of filing is part of bankruptcy estate.

Assets that get evaluated as of the date of filing and become part of your bankruptcy estate include the collected balance in your bank accounts on the date of filing. You must include checks that have not cleared your bank as of the date of filing. It’s the amount your bank would tell you is actually in the account on the date of filing, not the balance reflected on your check register. 25% of net wages owed to you on the date of filing. Estimate this by pretending you were going to quit your job as of the date of filing and collect your final paycheck. 25% of that final paycheck is property of the bankruptcy estate and the trustee could later demand it from you. Any tax refund to which you are entitled to the date of filing, including your tax refund for the year in which you filed the case, which is the refund you would apply for sometime next year, including tax rebates, and credits like the earned income credit. Refunds for the future tax years would not be subject to recovery. Retirement and investment funds, some of which may be exempt depending on how the money was invested and how it is held. You should obtain proof from the fund administrator that your investment is protected from liquidation and bankruptcy. Not all such funds are protected. There is almost always something that is not exempt or that might be recovered by the trustee in a Chapter 7 case, but frequently the net amount available to distribute is so small that the process of collecting and distributing the money is more expensive than would justify the effort. Nonetheless, you should go into your case with this basic principle clearly in mind. If it’s not exempt, it may be recoverable by the trustee and sold to pay your debts.