No mortgage, release or waiver of an exemption granted by KRS 427.060 shall be valid unless it is in writing, subscribed by the defendant and his spouse, and acknowledged and recorded in the same manner as conveyances of real estate. The exemption in favor of an execution debtor or one against whom judgment has been rendered shall continue after the debtor's death for the benefit of his surviving spouse and children, but shall be estimated in allotting dower or curtesy.
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