exempt adj: free or released from some obligation or duty to which others are subject
: not subject or liable [certain properties are declared to be and cannot be taken by a person's creditors "J. H. Williamson"]
vt : to release or exclude from some liability (as in taxation), obligation, or duty to which others are subject [s the income of a spendthrift trust "W. M. McGovern, Jr. et al. "]
Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.