California Codes, Code of Civil Procedure - CCP, Part 2 — Of Civil Actions, Title 9 — Enforcement of Judgments, Division 2 — Enforcement of Money Judgments, Chapter 4 — Exemptions, Article 1 — General Provisions, Section 703.080
(a) Subject to any limitation provided in the particular exemption, a fund that is exempt remains exempt to the extent that it can be traced into deposit accounts or in the form of cash or its equivalent.
(b) The exemption claimant has the burden of tracing an exempt fund.
(c) The tracing of exempt funds in a deposit account shall be by application of the lowest intermediate balance principle unless the exemption claimant or the judgment creditor shows that some other method of tracing would better serve the interests of justice and equity under the circumstances of the case.
Notes
Extends an exempt fund's protection, subject to the exemption's limits, into traceable deposit-account funds, cash, or cash equivalents. The claimant bears the burden of tracing, and deposit-account tracing uses the lowest intermediate balance principle unless either side shows another method would better serve justice and equity in the circumstances.
Use as reference
Lexinter.net | California Code, Code of Civil Procedure - CCP § 703.080 | https://laws.lexinter.net/codes/california/code-of-civil-procedure/part-2/title-9/division-2/chapter-4/article-1/section-703-080