SESSION OF 2025
SUPPLEMENTAL NOTE ON SENATE BILL NO. 237
As Amended by House Committee of the Whole
Brief*
SB 237, as amended, would require the court to
consider the value of a qualified retirement account in
determination of child support orders and eliminate the
exemption of such accounts from claims to collect child
support.
For purposes of the bill, a qualified retirement plan
account is one that is qualified under certain subsections of
the federal Internal Revenue Code of 1986.
The bill would allow courts to consider and order the use
of the total value of certain retirement plan accounts if the
person has experienced a loss of income or termination from
employment due to:
●Loss, revocation, suspension, or surrender of a
professional license due to professional
misconduct; or
●Voluntary underemployment.
If a parent accumulates a child support arrearage and
experiences a loss of income or termination from employment
as described above, the bill would require the court to order
the arrearage paid with a one-time lump-sum distribution from
the retirement account upon the occurrence of a distributable
event as defined by the terms of the qualified plan.
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*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
https://klrd.gov/ The bill would not require a plan to make distributions
that are not otherwise authorized, and such distributions
would continue to be subject to early withdrawal penalties
and taxable income. The bill would require such distribution to
be executed through direct payment from the retirement
account through the Kansas Payment Center.
The bill would clarify that retirement accounts are not
exempt under a qualified domestic relations or child support
order, and recipients of funds for such orders are exempt
from all claims of any creditor, other than the Kansas
Department for Children and Families (DCF).
The bill would also make technical amendments to
ensure consistency in statutory phrasing.
Background
The bill was introduced by the Senate Committee on
Judiciary at the request of Senator Warren.
Senate Committee on Judiciary
In the Senate Committee hearing, written-only
proponent testimony was provided by representatives of
Kansas Family Voice and Kansas Catholic Conference, and
by a private citizen.
Neutral testimony was provided by representatives of
Nelson & Yarnell Family Law Practice and the Kansas Public
Employees Retirement System. The neutral conferees
generally stated the bill could be helpful for citizens to collect
the support that is due to them, but certain provisions should
be modified and clarified.
Written-only opponent testimony was provided by a
representative of DCF.
2- 237 No other testimony was provided.
The Senate Committee amended the bill to:
●Clarify that a parent must have accumulated a child
support arrearage for retirement accounts to be
considered;
●Provide that the arrearage would be paid by a one-
time lump-sum distribution;
●Clarify that the distribution would be subject to
early withdrawal penalties and taxable income; and
●Make a technical correction.
Senate Committee of the Whole
The Senate Committee of the Whole amended the bill to
remove people who have experienced a loss of income or
termination from employment due to criminal conduct from
the court’s consideration in ordering the use of retirement
accounts to pay child support arrearages.
House Committee on Judiciary
In the House Committee hearing, proponent testimony
was provided by Senator Warren and a representative of
Kriegshauser Ney Law Group. The conferees stated the bill
would provide additional options to address child support
arrearages.
Written-only proponent testimony was provided by
representatives of the Kansas Catholic Conference and
Kansas Family Voice, and by two private citizens.
3- 237 House Committee of the Whole
The House Committee of the Whole amended the bill to
remove provisions that would have amended law related to
modifying a child support order due to a material change in
circumstances.
Fiscal Information
According to the fiscal note prepared by the Division of
the Budget on the bill, as introduced, DCF states enactment
of the bill would risk the loss of federal funding to the Child
Support Program and such loss would need to be replaced
from the State General Fund.
The Office of Judicial Administration indicates enactment
of the bill would have no fiscal effect on the Judicial Branch.
Any fiscal effect associated with enactment of the bill is
not reflected in The FY 2026 Governor’s Budget Report.
Judiciary; family law; child support; retirement accounts
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