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Regular Session, 2010
SENATE BILL NO. 13
BY SENATOR B. GAUTREAUX
RETIREMENT BENEFITS. Allows garnishment of Louisiana public retirement or pension
system, plan, or fund benefits of an elected official to pay fines or restitution imposed for
a felony associated with his office. (7/1/10)
AN ACT1
To amend and reenact R.S. 11:292, 570, 930, 951.3, 952.3, 1378, 1905, 3014, 3051, 3111,2
3140, 3198, 3229, 3321(A), 3345, 3389, 3408, 3440, 3470, 3513, 3608(A), 3691,3
3770, 3800, and 3823, and R.S. 13:3881(D)(1), relative to garnishment or seizure of4
pension or retirement benefits; to provide for garnishment or seizure of benefits from5
public retirement or pension systems, plans, or funds; to provide relative to the6
applicability of certain court orders to such benefits; to provide for garnishment or7
seizure of such benefits to pay any fine or restitution ordered for certain felony8
convictions associated with service as an elected official; to provide for an effective9
date; and to provide for related matters.10
Notice of intention to introduce this Act has been published.11
Be it enacted by the Legislature of Louisiana:12
Section 1. R.S. 11:292, 570, 930, 951.3, 952.3, 1378, 1905, 3014, 3051, 3111, 3140,13
3198, 3229, 3321(A), 3345, 3389, 3408, 3440, 3470, 3513, 3608(A), 3691, 3770, 3800, and14
3823 are hereby amended and reenacted to read as follows:15
§292. Seizure for child support; garnishment or seizure for payment of certain16
fines or restitution17 SB NO. 13
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A. Notwithstanding any other provision of law to the contrary, any1
retirement allowance, benefit, or refund of accumulated contributions paid to any2
member, former member, or retiree under the provisions of any public retirement3
system, or the portion of a retirement allowance, benefit, or refund of accumulated4
contributions paid to a spouse or former spouse under the provisions of R.S. 11:291,5
shall be subject to garnishment or court-ordered assignment to pay child support.6
B.(1) Notwithstanding any other provision of law to the contrary, any7
pension, retirement allowance, or benefit, or any refund of accumulated8
contributions payable to any member, former member, or retiree under the9
provisions of any public pension or retirement system, plan, or fund shall be10
subject to garnishment under a writ of fieri facias to pay any court-ordered11
restitution or fine imposed on such member, former member, or retiree as a12
result of a conviction of or a plea of guilty or nolo contendere to the commission13
of a felony for misconduct associated with such person's service as an elected14
official for which credit in the system, plan, or fund was earned or accrued.15
(2) Notwithstanding any other provision of law to the contrary, a16
garnishment authorized pursuant to this Subsection may be continuing in17
nature as necessary to pay the court-ordered restitution or fine in full.18
* * *19
§570. Exemption from execution20
Any annuity, retirement allowance or benefit, or refund of contributions, or21
any optional benefit or any other benefit paid or payable to any person under the22
provisions of this Subpart is exempt from state or municipal tax, and is exempt from23
levy and sale, garnishment, attachment or any other process whatsoever, except as24
provided in R.S. 11:292, and is unassignable.25
* * *26
§930. Exemption from execution27
Annuity contracts issued under the optional retirement plan and all rights28
thereto of a participant in the optional retirement plan shall be exempt from any state29 SB NO. 13
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or municipal tax, assessment for the insolvency of any life insurance company, any1
levy or sale, garnishment, attachment, or any process whatsoever, except as2
provided in R.S. 11:292, and shall be unassignable except as otherwise specifically3
provided in the annuity contract.4
* * *5
§951.3. Pensions, benefits, etc., exemption from seizure6
The right of a person to a pension, an annuity, or a retirement allowance, to7
the return of contributions, the pension, annuity or retirement allowance itself, or any8
other right accrued or accruing to any person under the provisions of this Part and9
the money in the various accounts created by this Part shall not be subject to10
execution, garnishment, attachment or any other process whatsoever, except as11
provided in R.S. 11:292, and shall be unassignable except as specifically provided12
for in this Part.13
* * *14
§952.3. Exemption of pension and other rights from levy and other processes15
The right of a person to a retirement allowance, or to the return of16
contributions; the retirement allowance itself; any optional benefit or any other right17
accrued or accruing to any person under the provisions of this Part; and the moneys18
in the funds created by this Part are exempt from any state or municipal tax, and19
exempt from levy and sale, garnishment, attachment, or any other process20
whatsoever, except as provided in R.S. 11:292, and shall be unassignable except21
as otherwise specifically provided in this Part.22
* * *23
§1378. Retirement pay or pension; exemption from taxes and execution24
Any retirement pay or pension paid to any judge or the surviving spouse of25
any judge under the unfunded judicial retirement plan is exempt from any state or26
municipal income tax, and is exempt from levy and sale, garnishment, attachment27
or any other process whatsoever, except as provided in R.S. 11:292.28
* * *29 SB NO. 13
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§1905. Exemption from execution1
The following items are hereby exempt from any state or municipal tax and2
from levy and sale, garnishment, attachment, or any other process whatsoever as3
provided in this Chapter, except as provided in R.S. 42:720.21: 11:292: the right of4
a person to a pension, an annuity, or a retirement allowance, or to the return of5
contributions, the pension, annuity, or retirement allowance itself, any optional6
benefit or any other right accrued or accruing to any person, and the moneys in7
various funds created by this Chapter. These enumerated items shall be8
unassignable, except as in this Chapter specifically otherwise provided. Benefits9
paid under this Chapter shall be exempt from state income tax. If the contributions10
of an employee are paid by an employer in order to secure credit for service, these11
funds may be assigned to the employer until such time as the employee has repaid12
contributions so paid or the employer has released the contributions so paid by13
written notice to the board.14
* * *15
§3014. Exemptions from execution16
The right of a person to an annuity, a retirement allowance, or benefit, or to17
the return of contributions, or to any optional benefit or any other right accrued or18
accruing to any person under the provisions of this Part, and the monies in the system19
created by this Part, is are hereby exempt from any state or municipal tax, and20
exempt from levy and sale, garnishment, attachment, or any other process21
whatsoever, except as provided in R.S. 11:292, and shall be unassignable except22
as in this Part specifically otherwise provided.23
* * *24
§3051. Assignment prohibited25
The right of a person to an annuity, a pension or any other benefit or refund,26
or any right accrued or accruing to any member or beneficiary under the provisions27
of this system, and the monies belonging to the system, shall be unassignable and28
shall not be subject to execution, garnishment, attachment, the operation of29 SB NO. 13
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bankruptcy, or the insolvency law or any other process of law except as specifically1
provided by the provisions of this system and in R.S. 11:292, and except that the2
City shall have the right to set off funds for any claim arising from embezzlement by3
or fraud of a member.4
* * *5
§3111. Exemption from seizure and attachment6
No Except as provided in R.S. 11:292, no portion of the said Firemen's7
Pension and Relief Fund shall, before or after its order for distribution is issued by8
the said Board of Trustees to the person or persons entitled thereto under the9
provisions of this Part, be held, seized, or levied upon, by virtue of any attachment,10
garnishment, execution, or order or decree, or any other process whatsoever, issued11
out of or by any court, for the payment or satisfaction, in whole or in part, of any12
debt, damage, claim, judgment, or decree against any beneficiary of such Fund; but13
shall be exempt therefrom. That the said The Fund shall be kept, held, and14
distributed for no purposes other than those provided for in this Part.15
* * *16
§3140. Exemption from seizure and attachment17
No Except as provided in R.S. 11:292, no portion of the Firemen's Pension18
and Relief Fund shall, before or after its order for distribution is issued by the board19
of trustees to the person or persons entitled thereto under the provisions of this Part,20
be held, seized, taken, subjected to, detained or levied upon, by virtue of any21
attachment, garnishment, execution, injunction, writ, order, decree or any other22
process whatsoever, issued out of or by any court of this state, for the payment or23
satisfaction, in whole or in part, of any debt, damage, demand, claim, judgment or24
decree against any beneficiary of such Fund; but shall be exempt therefrom. The25
Fund shall be kept, held, and distributed solely for the purposes named in this Part26
and for no other purposes whatsoever.27
* * *28
§3198. Exemption from seizure and attachment29 SB NO. 13
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That Except as provided in R.S. 11:292, no portion of the said Firemen's1
Pension and Relief Fund shall, before or after its order for distribution is issued by2
the said board of trustees to the person or persons entitled thereto under the3
provisions of this Part, be held, seized, taken, subjected to, detained, or levied upon,4
by virtue of any attachment, garnishment, execution, injunction, writ, order, decree,5
or any other process whatsoever, issued out of or by any court of this state, for the6
payment or satisfaction, in whole or in part, for any debt, damage, demand, claim,7
judgment, or decree, against any beneficiary of such fund; but shall be exempt8
therefrom. That said The fund shall be sacredly kept, held, and distributed for the9
purposes named in this Part, and for no other purposes whatsoever.10
* * *11
§3229. Exemption from seizure and attachment12
No Except as provided in R.S. 11:292, no portion of the Firemen's Pension13
and Relief Fund shall, before or after its order for distribution is issued by the board14
of trustees to the person or persons entitled thereto under the provisions of this Part,15
be held, seized, taken, subjected to, detained, or levied upon, by virtue of any16
attachment, garnishment, execution, injunction, writ, order, decree, or any other17
process whatsoever, issued out of or by any court of this state, for the payment or18
satisfaction, in whole or in part, of any debts, damage, demand, claim, judgment or19
decree against any beneficiary of such fund, but shall be exempt therefrom. The20
fund shall be kept, held, and distributed solely for the purposes named in this Part21
and for no other purposes whatsoever.22
* * *23
§3321. Exemption from seizure and attachment24
A. No Except as provided in R.S. 11:292, no portion of the Firemen's25
Pension and Relief Fund shall, before or after any order for distribution is issued by26
the said board of directors to the person or persons entitled thereto under the27
provisions of this Part, be held, seized, or levied upon, by virtue of any attachment,28
garnishment, execution, or order or decree, or any other process whatsoever issued29 SB NO. 13
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out of, or by any court, for the payment or satisfaction, in whole or in part, of any1
debt, damage, claim, judgment, or decree against any beneficiary of said fund; but2
shall be exempt therefrom. That the said The fund shall be kept, held, and3
distributed for no purpose other than those provided for in this Part.4
* * *5
§3345. Exemption from seizure6
No Except as provided in R.S. 11:292, no portion of the pension fund shall,7
before or after its order for distribution is issued by the board of trustees to the8
person or persons entitled thereto under the provisions of this Part, be held, seized,9
taken, subjected to, detained, or levied upon by virtue of any attachment,10
garnishment, execution, writ, order, injunction, decree, or any other process11
whatsoever, issued out of or by any court of the state of Louisiana, for the payment,12
or satisfaction, in whole or in part, of any debt, claim, damage, demand, judgment,13
or any other decree against any beneficiary of this fund, but shall be exempt14
therefrom.15
* * *16
§3389. Exemption of pension and other rights from levy and other process17
The right of a person to a pension, an annuity, a retirement allowance, or to18
the return of contributions; the pension, annuity, or retirement allowance itself; any19
optional benefit or any other right accrued or accruing to any person under the20
provisions of this Part; and the moneys in the various funds created by this Part are21
exempt from any state or municipal tax, and all state income tax, and exempt from22
levy and sale, garnishment, attachment, or any other process whatsoever, except as23
provided in R.S. 11:292, and shall be unassignable except as otherwise specifically24
provided in this Part. The fund shall be sacredly held, kept, and secured and25
distributed for the purpose of pensioning the persons named in this Part and for the26
payment of death benefits and for no other purpose whatsoever.27
* * *28
§3408. Exemption from seizure and attachment29 SB NO. 13
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No Except as provided in R.S. 11:292, no portion of the fireman's pension1
and relief fund, before or after its order for distribution is issued by the board of2
trustees to the person or persons entitled thereto under the provisions of this Part,3
shall be held, seized, taken, subjected to, detained, or levied upon, by virtue of any4
attachment, garnishment, execution, injunction, writ, order, decree, or any other5
process whatsoever, issued out of or by any court of this state, for the payment or6
satisfaction, in whole or in part, of any debt, damage, demand, claim, judgment, or7
decree against any beneficiary of such fund, but shall be exempt therefrom. The8
fund shall be kept, held, and distributed solely for the purposes named in this Part9
and for no other purposes whatsoever.10
* * *11
§3440. Exemption from seizure and attachment12
No Except as provided in R.S. 11:292, no portion of the said Firemen's13
Pension and Relief Fund shall, before or after its order for distribution is issued by14
the said Board of Trustees to the person or persons entitled thereto under the15
provisions of this Part, be held, seized, taken, subjected to, detained, or levied upon,16
by virtue of any attachment, garnishment, execution, injunction, writ, order, decree,17
or any other process whatsoever, issued out of or by any court of this state, for the18
payment or satisfaction, in whole or in part, of any debt, damage, demand, claim,19
judgment, or decree, against any beneficiary of such fund;, but shall be exempt20
therefrom. The Fund shall be sacredly kept, held, and distributed for the purposes21
named in this Part, and for no other purposes whatsoever.22
* * *23
§3470. Exemption from seizure and attachment24
That Except as provided in R.S. 11:292, no portion of the said Firemen's25
Pension and Relief Fund shall, before or after its order for distribution is issued by26
the said board of trustees to the person or persons entitled thereto under the27
provisions of this Part, be held, seized, taken, subjected to, detained, or levied upon,28
by virtue of any attachment, garnishment, execution, injunction, writ, order, decree,29 SB NO. 13
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or any other process whatsoever, issued out of or by any court of this state, for the1
payment or satisfaction, in whole or in part, of any debt, damage, demand, claim,2
judgment, or decree against any beneficiary of such fund;, but shall be exempt3
therefrom. That said The fund shall be sacredly kept, held, and distributed for the4
purposes named in this Part, and for no other purposes whatsoever.5
* * *6
§3513. Fund not subject to execution7
The Except as provided in R.S. 11:292, the fund, or any portion thereof,8
before or after an order for its distribution is issued, shall be exempt from assignment9
or pledge by a beneficiary of the fund or from seizure by virtue of any judicial10
process issued against the beneficiary.11
* * *12
§3608. Attachment of fund; exemption from state income tax13
A. No Except as provided in R.S. 11:292, no portion of the fund shall14
before or after the order for distribution is issued by the board of directors to the15
person or persons entitled thereto under the provisions of this Subpart, be held,16
seized, or levied upon, by virtue of any attachment, garnishment, execution, or order17
or decree, or any other process whatsoever, issued out of, or by, any court, for the18
payment or satisfaction, in whole or in part, of any debt, damage, claim, judgment,19
or decree against any beneficiary of such fund, but shall be exempt therefrom. The20
fund shall be kept, held, and distributed for no purpose other than those provided for21
in this Subpart. No present or future revision or amendments to the fund shall have22
the effect of reducing any benefit now in existence.23
* * *24
§3691. Exemption from execution25
The right of a person to a pension, an annuity, or a retirement allowance, to26
the return of contributions, the pension, annuity, or retirement allowance itself, any27
optional benefit or any other right accrued or accruing to any person under the28
provisions of this Subpart, and the moneys in the various funds created by this29 SB NO. 13
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Subpart, are hereby exempt from any state or municipal tax, and exempt from levy1
and sale, garnishment, attachment, or any other process whatsoever, except as2
provided in R.S. 11:292, and shall be unassignable except as in this Subpart3
specifically otherwise provided.4
* * *5
§3770. Exemption from seizure and attachment6
No Except as provided in R.S. 11:292, no portion of the said Bus Drivers'7
Pension and Relief Fund shall, before or after its order for distribution is issued by8
the said Board of Trustees to the person or persons entitled thereto under the9
provisions of this Part, be held, seized, taken, subjected to, detained, or levied upon10
by virtue of any attachment, garnishment, execution, injunction, writ, order, decree,11
of or any other process whatsoever, issued out of or by any Court court of this State12
state for the payment or satisfaction, in whole or in part, of any debt, damage,13
demand, claim, judgment, or decree, against any beneficiary of such fund, but shall14
be exempt therefrom. That said The Fund shall be sacredly kept, held, and15
distributed for the purposes named in this Part, and for no other purposes16
whatsoever.17
* * *18
§3800. Exemption from seizure and attachment19
That no Except as provided in R.S. 11:292, no portion of the said Electrical20
Workers' Pension and Relief Fund shall, before or after its order for distribution is21
issued by the said Board of Trustees to the person or persons entitled thereto under22
the provisions of this Part, be held, seized, taken, subjected to, detained, or levied23
upon by virtue of any attachment, garnishment, execution, injunction, writ, order,24
decree, or any other process whatsoever, issued out of, or by, any Court court of this25
State state for the payment or satisfaction, in whole or in part, of any debt, damage,26
demand, claim, judgment, or decree, against any beneficiary of such Fund, but shall27
be exempt therefrom. That said The Fund shall be sacredly kept, held, and28
distributed for the purposes named in this Part, and for no other purposes29 SB NO. 13
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whatsoever.1
* * *2
§3823. Exemption from execution3
The right of a person to a pension, an annuity, or a retirement allowance or4
benefit;, or to the return of contributions,; the pension, annuity, or retirement5
allowance itself; to any optional benefit; or any other right accrued or accruing to any6
person under the provisions of this Part or to any person with such rights in the7
Employees' Retirement System of the city of New Orleans are is exempt from any8
state or municipal tax and, are except as provided in R.S. 11:292, exempt from levy9
and sale, garnishment, attachment, or any other process whatsoever.10
* * *11
Section 2. R.S. 13:3881(D)(1) is hereby amended and reenacted to read as follows:12
§3881. General exemptions from seizure13
* * *14
D.(1) Except as provided in Paragraph (2) of this Subsection and in R.S.15
11:292, the following shall be exempt from all liability for any debt except alimony16
and child support: all pensions, all tax-deferred arrangements, annuity contracts, and17
all proceeds of and payments under all tax-deferred arrangements and annuity18
contracts, as defined in Paragraph (3) of this Subsection.19
* * *20
Section 3. This Act shall become effective on July 1, 2010; if vetoed by the governor21
and subsequently approved by the legislature, this Act shall become effective on July 1,22
2010, or on the day following such approval by the legislature, whichever is later.23
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Lauren B. Bailey.
DIGEST
B. Gautreaux (SB 13)
Present law (R.S. 13:3881(A) and R.S. 20:33) provides for a general exemption from seizure
under any writ, mandate, or process whatsoever for certain income or property of a debtor.
Specifies that, except as provided in present law, the following shall be exempt from all
liability for any debt except alimony and child support: SB NO. 13
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(1) All pensions.
(2) All tax-deferred arrangements.
(3)Annuity contracts.
(4) All proceeds of and payments under all tax-deferred arrangements and annuity
contracts.
Proposed law retains present law. Provides that the pension or retirement benefit of an
elected official may be garnished or seized to pay any fine or restitution imposed as a penalty
for conviction of a felony associated with his office.
Present law (R.S. 11:291) provides for protection of a spouse's community property interest
in the public retirement or pension benefit of a member or retiree of a state or statewide
retirement system.
The state public retirement systems are:
(1)The Louisiana State Employees' Retirement System (LASERS);
(2)The Teachers' Retirement System of Louisiana (Teachers');
(3)The Louisiana School Employees' Retirement System (LSERS); and
(4)The State Police Pension and Retirement System (SPPRS).
The statewide public retirement systems are:
(1)The Assessors' Retirement Fund (LARF);
(2)The Clerks of Court Retirement and Relief Fund (Clerks);
(3)The District Attorneys' Retirement System (DARS);
(4)The Firefighters' Retirement System (FRS);
(5)The Municipal Employees' Retirement System of Louisiana (MERS);
(6)The Municipal Police Employees' Retirement System (MPERS);
(7)The Parochial Employees' Retirement System of Louisiana (PERS);
(8)The Registrars of Voters Employees' Retirement System (ROVERS); and
(9)The Sheriffs' Pension and Relief Fund (Sheriffs').
Proposed law retains present law.
Present law (R.S. 11:292) provides that notwithstanding any other provision of present law
to the contrary, any retirement allowance, benefit, or refund of accumulated contributions
paid to any member, former member, or retiree under the provisions of any public retirement
system, or the portion of a retirement allowance, benefit, or refund of accumulated
contributions paid to a spouse or former spouse under the provisions of present law (R.S.
11:291) shall be subject to garnishment or court-ordered assignment to pay child support.
Proposed law retains present law. SB NO. 13
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Various provisions of present law specific to particular public retirement or pension systems,
plans, or funds provide that any annuity, retirement allowance or benefit, or refund of
contributions, or any optional benefit or any other benefit paid or payable to any person
under the provisions of present law is exempt from any state or municipal tax and is exempt
from levy and sale, garnishment, attachment, or any other process whatsoever, and is
unassignable.
Proposed law retains present law.
Some provisions of present law regarding such exemptions specify that garnishment or
assignment pursuant to present law (R.S. 11:292) is an exception to the provisions
exempting retirement or pension benefits from execution. Provide that benefits may be
garnished or assigned pursuant to present law.
Proposed law retains present law. These provisions apply to LASERS, Teachers', LSERS,
SPPRS, LARF, Clerks, DARS, MERS, the Employees' Retirement System of the city of
Baton Rouge and the parish of East Baton Rouge, the Employees' Retirement System of the
city of Shreveport, ROVERS, Sheriffs', MPERS, FRS, the Firemen's Pension and Relief
Fund for the City of Bossier City, and the Policemen's Pension and Relief Fund for the city
of Bossier City.
Other provisions of present law exempting retirement or pension benefits from garnishment
or execution do not contain a specific reference to the exception for seizure for child support
in present law (R.S. 11:292), although such exception applies to the benefits. These
provisions apply to judges and court officers; members of the Teachers' Optional Retirement
Plan; Orleans Parish school employees; LSU Retirement System members; employees of the
city of Alexandria and of the city of Bogalusa; firefighters in the city of Alexandria, the
consolidated fire districts of Bastrop, the city of Bossier City, the city of Houma, the city of
Lake Charles, the city of Monroe, the city of New Orleans, Fire Protection District Number
One for the parish of Ouachita, the city of Shreveport, and the city of West Monroe; police
officers in any municipality having a population between 7,500 and 250,000 and in the city
of Lafayette; and employees of the New Orleans Sewerage and Water Board.
Proposed law retains present law and adds specific reference to the applicable exception for
child support contained in present law.
Proposed law provides that the pension or retirement benefit of an elected official or former
elected official payable from any public retirement or pension system, plan, or fund may be
subject to seizure or garnishment for payment of any restitution or fine imposed upon
conviction of or a plea of guilty or nolo contendere to a felony associated with the elected
official's service for which such retirement benefit was earned or accrued.
Proposed law specifies that, notwithstanding any provision of law to the contrary, a
garnishment authorized pursuant to proposed law may be continuing in nature as necessary
to pay the court-ordered restitution or fine in full.
Effective July 1, 2010.
(Amends R.S. 11: 292, 570, 930, 951.3, 952.3, 1378, 1905, 3014, 3051, 3111, 3140, 3198,
3229, 3321(A), 3345, 3389, 3408, 3440, 3470, 3513, 3608(A), 3691, 3770, 3800, and 3823
and R.S. 13:3881(D)(1))