ex·empt 1 /ig-'zempt/ adj: free or released from some obligation or duty to which others are subject: not subject or liable
certain properties are declared to be exempt and cannot be taken by a person's creditors — J. H. Williamson
exempt 2 vt: to release or exclude from some liability (as in taxation), obligation, or duty to which others are subject
exempt s the income of a spendthrift trust — W. M. McGovern, Jr. et al.
Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.