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Regular Session, 2010 ENROLLED
SENATE BILL NO. 13
BY SENATOR B. GAUTREAUX
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, or any costs of incarceration,8
probation, or parole, ordered for certain felony convictions associated with service9
as an elected official or public employee; to provide for an effective date; and to10
provide for related matters.11
Notice of intention to introduce this Act has been published.12
Be it enacted by the Legislature of Louisiana:13
Section 1. R.S. 11:292, 570, 930, 951.3, 952.3, 1378, 1905, 3014, 3051, 3111, 3140,14
3198, 3229, 3321(A), 3345, 3389, 3408, 3440, 3470, 3513, 3608(A), 3691, 3770, 3800, and15
3823 are hereby amended and reenacted to read as follows:16
§292. Seizure for child support; garnishment or seizure related to felony17
convictions18
A. Notwithstanding any other provision of law to the contrary, any19
retirement allowance, benefit, or refund of accumulated contributions paid to any20
member, former member, or retiree under the provisions of any public retirement21
system, or the portion of a retirement allowance, benefit, or refund of accumulated22
contributions paid to a spouse or former spouse under the provisions of R.S. 11:291,23
shall be subject to garnishment or court-ordered assignment to pay child support.24
B.(1) Notwithstanding any other provision of law to the contrary, any25
pension, retirement allowance, or benefit, or any refund of accumulated26
contributions payable to any member, former member, or retiree under the27
ACT No. 634 SB NO. 13 ENROLLED
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provisions of any public pension or retirement system, plan, or fund shall be1
subject to garnishment under a writ of fieri facias to pay any court-ordered2
restitution or fine, or any costs of incarceration, probation, or parole, imposed3
on such member, former member, or retiree as a result of a conviction of or a4
plea of guilty or nolo contendere to the commission of a felony for misconduct5
associated with such person's service as an elected official or public employee6
for which credit in the system, plan, or fund was earned or accrued, the7
commission of which felony occurred on or after July 1, 2010.8
(2) Notwithstanding any other provision of law to the contrary, a9
garnishment authorized pursuant to this Subsection shall not impinge on the10
community property interest of a spouse or former spouse not subject to the11
garnishment.12
(3) Notwithstanding any other provision of law to the contrary, a13
garnishment authorized pursuant to this Subsection may be continuing in14
nature as necessary to pay the court-ordered restitution or fine in full.15
* * *16
§570. Exemption from execution17
Any annuity, retirement allowance or benefit, or refund of contributions, or18
any optional benefit or any other benefit paid or payable to any person under the19
provisions of this Subpart is exempt from state or municipal tax, and is exempt from20
levy and sale, garnishment, attachment or any other process whatsoever, except as21
provided in R.S. 11:292, and is unassignable.22
* * *23
§930. Exemption from execution24
Annuity contracts issued under the optional retirement plan and all rights25
thereto of a participant in the optional retirement plan shall be exempt from any state26
or municipal tax, assessment for the insolvency of any life insurance company, any27
levy or sale, garnishment, attachment, or any process whatsoever, except as28
provided in R.S. 11:292, and shall be unassignable except as otherwise specifically29
provided in the annuity contract.30 SB NO. 13 ENROLLED
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* * *1
§951.3. Pensions, benefits, etc., exemption from seizure2
The right of a person to a pension, an annuity, or a retirement allowance, to3
the return of contributions, the pension, annuity or retirement allowance itself, or any4
other right accrued or accruing to any person under the provisions of this Part and5
the money in the various accounts created by this Part shall not be subject to6
execution, garnishment, attachment or any other process whatsoever , except as7
provided in R.S. 11:292, and shall be unassignable except as specifically provided8
for in this Part.9
* * *10
§952.3. Exemption of pension and other rights from levy and other processes11
The right of a person to a retirement allowance, or to the return of12
contributions; the retirement allowance itself; any optional benefit or any other right13
accrued or accruing to any person under the provisions of this Part; and the moneys14
in the funds created by this Part are exempt from any state or municipal tax, and15
exempt from levy and sale, garnishment, attachment, or any other process16
whatsoever, except as provided in R.S. 11:292, and shall be unassignable except17
as otherwise specifically provided in this Part.18
* * *19
§1378. Retirement pay or pension; exemption from taxes and execution20
Any retirement pay or pension paid to any judge or the surviving spouse of21
any judge under the unfunded judicial retirement plan is exempt from any state or22
municipal income tax, and is exempt from levy and sale, garnishment, attachment23
or any other process whatsoever, except as provided in R.S. 11:292.24
* * *25
§1905. Exemption from execution26
The following items are hereby exempt from any state or municipal tax and27
from levy and sale, garnishment, attachment, or any other process whatsoever as28
provided in this Chapter, except as provided in R.S. 42:720.21: 11:292: the right of29
a person to a pension, an annuity, or a retirement allowance, or to the return of30 SB NO. 13 ENROLLED
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contributions, the pension, annuity, or retirement allowance itself, any optional1
benefit or any other right accrued or accruing to any person, and the moneys in2
various funds created by this Chapter. These enumerated items shall be3
unassignable, except as in this Chapter specifically otherwise provided. Benefits4
paid under this Chapter shall be exempt from state income tax. If the contributions5
of an employee are paid by an employer in order to secure credit for service, these6
funds may be assigned to the employer until such time as the employee has repaid7
contributions so paid or the employer has released the contributions so paid by8
written notice to the board.9
* * *10
§3014. Exemptions from execution11
The right of a person to an annuity, a retirement allowance, or benefit, or to12
the return of contributions, or to any optional benefit or any other right accrued or13
accruing to any person under the provisions of this Part, and the monies in the system14
created by this Part, is are hereby exempt from any state or municipal tax, and15
exempt from levy and sale, garnishment, attachment, or any other process16
whatsoever, except as provided in R.S. 11:292, and shall be unassignable except17
as in this Part specifically otherwise provided.18
* * *19
§3051. Assignment prohibited20
The right of a person to an annuity, a pension or any other benefit or refund,21
or any right accrued or accruing to any member or beneficiary under the provisions22
of this system, and the monies belonging to the system, shall be unassignable and23
shall not be subject to execution, garnishment, attachment, the operation of24
bankruptcy, or the insolvency law or any other process of law except as specifically25
provided by the provisions of this system and in R.S. 11:292, and except that the26
City shall have the right to set off funds for any claim arising from embezzlement by27
or fraud of a member.28
* * *29
§3111. Exemption from seizure and attachment30 SB NO. 13 ENROLLED
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No 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, or levied upon, by virtue of any attachment,4
garnishment, execution, or order or decree, or any other process whatsoever, issued5
out of or by any court, for the payment or satisfaction, in whole or in part, of any6
debt, damage, claim, judgment, or decree against any beneficiary of such Fund; but7
shall be exempt therefrom. That the said The Fund shall be kept, held, and8
distributed for no purposes other than those provided for in this Part.9
* * *10
§3140. Exemption from seizure and attachment11
No Except as provided in R.S. 11:292, no portion of the Firemen's Pension12
and Relief Fund shall, before or after its order for distribution is issued by the board13
of trustees to the person or persons entitled thereto under the provisions of this Part,14
be held, seized, taken, subjected to, detained or levied upon, by virtue of any15
attachment, garnishment, execution, injunction, writ, order, decree or any other16
process whatsoever, issued out of or by any court of this state, for the payment or17
satisfaction, in whole or in part, of any debt, damage, demand, claim, judgment or18
decree against any beneficiary of such Fund; but shall be exempt therefrom. The19
Fund shall be kept, held, and distributed solely for the purposes named in this Part20
and for no other purposes whatsoever.21
* * *22
§3198. Exemption from seizure and attachment23
That Except as provided in R.S. 11:292, no portion of the said Firemen's24
Pension and Relief Fund shall, before or after its order for distribution is issued by25
the said board of trustees to the person or persons entitled thereto under the26
provisions of this Part, be held, seized, taken, subjected to, detained, or levied upon,27
by virtue of any attachment, garnishment, execution, injunction, writ, order, decree,28
or any other process whatsoever, issued out of or by any court of this state, for the29
payment or satisfaction, in whole or in part, for any debt, damage, demand, claim,30 SB NO. 13 ENROLLED
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judgment, or decree, against any beneficiary of such fund; but shall be exempt1
therefrom. That said The fund shall be sacredly kept, held, and distributed for the2
purposes named in this Part, and for no other purposes whatsoever.3
* * *4
§3229. Exemption from seizure and attachment5
No Except as provided in R.S. 11:292, no portion of the Firemen's Pension6
and Relief Fund shall, before or after its order for distribution is issued by the board7
of trustees to the person or persons entitled thereto under the provisions of this Part,8
be held, seized, taken, subjected to, detained, or levied upon, by virtue of any9
attachment, garnishment, execution, injunction, writ, order, decree, or any other10
process whatsoever, issued out of or by any court of this state, for the payment or11
satisfaction, in whole or in part, of any debts, damage, demand, claim, judgment or12
decree against any beneficiary of such fund, but shall be exempt therefrom. The13
fund shall be kept, held, and distributed solely for the purposes named in this Part14
and for no other purposes whatsoever.15
* * *16
§3321. Exemption from seizure and attachment17
A. No Except as provided in R.S. 11:292, no portion of the Firemen's18
Pension and Relief Fund shall, before or after any order for distribution is issued by19
the said board of directors to the person or persons entitled thereto under the20
provisions of this Part, be held, seized, or levied upon, by virtue of any attachment,21
garnishment, execution, or order or decree, or any other process whatsoever issued22
out of, or by any court, for the payment or satisfaction, in whole or in part, of any23
debt, damage, claim, judgment, or decree against any beneficiary of said fund; but24
shall be exempt therefrom. That the said The fund shall be kept, held, and25
distributed for no purpose other than those provided for in this Part.26
* * *27
§3345. Exemption from seizure28
No Except as provided in R.S. 11:292, no portion of the pension fund shall,29
before or after its order for distribution is issued by the board of trustees to the30 SB NO. 13 ENROLLED
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person or persons entitled thereto under the provisions of this Part, be held, seized,1
taken, subjected to, detained, or levied upon by virtue of any attachment,2
garnishment, execution, writ, order, injunction, decree, or any other process3
whatsoever, issued out of or by any court of the state of Louisiana, for the payment,4
or satisfaction, in whole or in part, of any debt, claim, damage, demand, judgment,5
or any other decree against any beneficiary of this fund, but shall be exempt6
therefrom.7
* * *8
§3389. Exemption of pension and other rights from levy and other process9
The right of a person to a pension, an annuity, a retirement allowance, or to10
the return of contributions; the pension, annuity, or retirement allowance itself; any11
optional benefit or any other right accrued or accruing to any person under the12
provisions of this Part; and the moneys in the various funds created by this Part are13
exempt from any state or municipal tax, and all state income tax, and exempt from14
levy and sale, garnishment, attachment, or any other process whatsoever, except as15
provided in R.S. 11:292, and shall be unassignable except as otherwise specifically16
provided in this Part. The fund shall be sacredly held, kept, and secured and17
distributed for the purpose of pensioning the persons named in this Part and for the18
payment of death benefits and for no other purpose whatsoever.19
* * *20
§3408. Exemption from seizure and attachment21
No Except as provided in R.S. 11:292, no portion of the fireman's pension22
and relief fund, before or after its order for distribution is issued by the board of23
trustees to the person or persons entitled thereto under the provisions of this Part,24
shall be held, seized, taken, subjected to, detained, or levied upon, by virtue of any25
attachment, garnishment, execution, injunction, writ, order, decree, or any other26
process whatsoever, issued out of or by any court of this state, for the payment or27
satisfaction, in whole or in part, of any debt, damage, demand, claim, judgment, or28
decree against any beneficiary of such fund, but shall be exempt therefrom. The29
fund shall be kept, held, and distributed solely for the purposes named in this Part30 SB NO. 13 ENROLLED
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and for no other purposes whatsoever.1
* * *2
§3440. Exemption from seizure and attachment3
No Except as provided in R.S. 11:292, no portion of the said Firemen's4
Pension and Relief Fund shall, before or after its order for distribution is issued by5
the said Board of Trustees to the person or persons entitled thereto under the6
provisions of this Part, be held, seized, taken, subjected to, detained, or levied upon,7
by virtue of any attachment, garnishment, execution, injunction, writ, order, decree,8
or any other process whatsoever, issued out of or by any court of this state, for the9
payment or satisfaction, in whole or in part, of any debt, damage, demand, claim,10
judgment, or decree, against any beneficiary of such fund ;, but shall be exempt11
therefrom. The Fund shall be sacredly kept, held, and distributed for the purposes12
named in this Part, and for no other purposes whatsoever.13
* * *14
§3470. Exemption from seizure and attachment15
That Except as provided in R.S. 11:292, no portion of the said Firemen's16
Pension and Relief Fund shall, before or after its order for distribution is issued by17
the said board of trustees to the person or persons entitled thereto under the18
provisions of this Part, be held, seized, taken, subjected to, detained, or levied upon,19
by virtue of any attachment, garnishment, execution, injunction, writ, order, decree,20
or any other process whatsoever, issued out of or by any court of this state, for the21
payment or satisfaction, in whole or in part, of any debt, damage, demand, claim,22
judgment, or decree against any beneficiary of such fund;, but shall be exempt23
therefrom. That said The fund shall be sacredly kept, held, and distributed for the24
purposes named in this Part, and for no other purposes whatsoever.25
* * *26
§3513. Fund not subject to execution27
The Except as provided in R.S. 11:292, the fund, or any portion thereof,28
before or after an order for its distribution is issued, shall be exempt from assignment29
or pledge by a beneficiary of the fund or from seizure by virtue of any judicial30 SB NO. 13 ENROLLED
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process issued against the beneficiary.1
* * *2
§3608. Attachment of fund; exemption from state income tax3
A. No Except as provided in R.S. 11:292, no portion of the fund shall4
before or after the order for distribution is issued by the board of directors to the5
person or persons entitled thereto under the provisions of this Subpart, be held,6
seized, or levied upon, by virtue of any attachment, garnishment, execution, or order7
or decree, or any other process whatsoever, issued out of, or by, any court, for the8
payment or satisfaction, in whole or in part, of any debt, damage, claim, judgment,9
or decree against any beneficiary of such fund, but shall be exempt therefrom. The10
fund shall be kept, held, and distributed for no purpose other than those provided for11
in this Subpart. No present or future revision or amendments to the fund shall have12
the effect of reducing any benefit now in existence.13
* * *14
§3691. Exemption from execution15
The right of a person to a pension, an annuity, or a retirement allowance, to16
the return of contributions, the pension, annuity, or retirement allowance itself, any17
optional benefit or any other right accrued or accruing to any person under the18
provisions of this Subpart, and the moneys in the various funds created by this19
Subpart, are hereby exempt from any state or municipal tax, and exempt from levy20
and sale, garnishment, attachment, or any other process whatsoever, except as21
provided in R.S. 11:292, and shall be unassignable except as in this Subpart22
specifically otherwise provided.23
* * *24
§3770. Exemption from seizure and attachment25
No Except as provided in R.S. 11:292, no portion of the said Bus Drivers'26
Pension and Relief Fund shall, before or after its order for distribution is issued by27
the said Board of Trustees to the person or persons entitled thereto under the28
provisions of this Part, be held, seized, taken, subjected to, detained, or levied upon29
by virtue of any attachment, garnishment, execution, injunction, writ, order, decree,30 SB NO. 13 ENROLLED
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of or any other process whatsoever, issued out of or by any Court court of this State1
state for the payment or satisfaction, in whole or in part, of any debt, damage,2
demand, claim, judgment, or decree, against any beneficiary of such fund, but shall3
be exempt therefrom. That said The Fund shall be sacredly kept, held, and4
distributed for the purposes named in this Part, and for no other purposes5
whatsoever.6
* * *7
§3800. Exemption from seizure and attachment8
That no Except as provided in R.S. 11:292, no portion of the said Electrical9
Workers' Pension and Relief Fund shall, before or after its order for distribution is10
issued by the said Board of Trustees to the person or persons entitled thereto under11
the provisions of this Part, be held, seized, taken, subjected to, detained, or levied12
upon by virtue of any attachment, garnishment, execution, injunction, writ, order,13
decree, or any other process whatsoever, issued out of, or by, any Court court of this14
State state for the payment or satisfaction, in whole or in part, of any debt, damage,15
demand, claim, judgment, or decree, against any beneficiary of such Fund, but shall16
be exempt therefrom. That said The Fund shall be sacredly kept, held, and17
distributed for the purposes named in this Part, and for no other purposes18
whatsoever.19
* * *20
§3823. Exemption from execution21
The right of a person to a pension, an annuity, or a retirement allowance or22
benefit;, or to the return of contributions,; the pension, annuity, or retirement23
allowance itself; to any optional benefit; or any other right accrued or accruing to any24
person under the provisions of this Part or to any person with such rights in the25
Employees' Retirement System of the city of New Orleans are is exempt from any26
state or municipal tax and, are except as provided in R.S. 11:292, exempt from levy27
and sale, garnishment, attachment, or any other process whatsoever.28
* * *29
Section 2. R.S. 13:3881(D)(1) is hereby amended and reenacted to read as follows:30 SB NO. 13 ENROLLED
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§3881. General exemptions from seizure1
* * *2
D.(1) Except as provided in Paragraph (2) of this Subsection and in R.S.3
11:292, the following shall be exempt from all liability for any debt except alimony4
and child support: all pensions, all tax-deferred arrangements, annuity contracts, and5
all proceeds of and payments under all tax-deferred arrangements and annuity6
contracts, as defined in Paragraph (3) of this Subsection.7
* * *8
Section 3. This Act shall become effective on July 1, 2010; if vetoed by the governor9
and subsequently approved by the legislature, this Act shall become effective on July 1,10
2010, or on the day following such approval by the legislature, whichever is later.11
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: