Retirement benefits or payments are not subject to alienation or assignment by the member and are not subject to attachment, execution, garnishment, or any other legal or equitable process. However, a member’s retirement allowance or refund of contributions upon separation from employment may be payable to former spouses and family members, if the member is subject to an order of a court of competent jurisdiction, with respect to domestic relations matters on file with our office.
Model Domestic Relations Orders
The defined benefit plans (pension) and the defined contribution savings plans (401(k), 457(b), and IRAs) have separate model domestic relations orders (DROs), available upon request from our office, to help attorneys prepare an acceptable order.
In addition, any tax levies issued by the IRS must be honored.