12-111a.   Exemption of certain annuities, pensionsand benefits ofpolicemen and firemen from taxes and civil liability; exception, qualifieddomestic relations order.Except as provided further, all annuities, pensions and benefits paid,which arise from services ofa policeman or fireman, by a pension and benefit plan of a city of thefirst or second class under a charter ordinance related to K.S.A. 13-14a01et seq. or K.S.A. 14-10a01 et seq.,and amendments thereto, arehereby made and declaredexempt from any tax of the state of Kansas or any political subdivision ortaxing body thereof and shall not be subject to execution, garnishment orattachment.Any pension benefit or annuity accruing to services of a policeman or firemanby a charter ordinance under this section shall not be exempt from claims of analternate payee under a qualified domestic relations order. As used in thissection, the terms "alternate payee" and "qualified domestic relations order"shall have the meaning ascribed to them in section 414(p) of the United Statesinternal revenue code of 1954, as amended. The provisions of this sectionshall apply to any qualified domestic relations order which is in effecton or after July 1, 1994.

      History:   L. 1974, ch. 345, § 3;L. 1994, ch. 231, § 1; July 1.