12-111a. Exemption of certain annuities, pensions and benefits of policemen and firemen from taxes and civil liability; exception, qualified domestic relations order.
12-111a
12-111a. Exemption of certain annuities, pensions
and benefits of
policemen and firemen from taxes and civil liability; exception, qualified
domestic relations order.
Except as provided further, all annuities, pensions and benefits paid,
which arise from services of
a policeman or fireman, by a pension and benefit plan of a city of the
first or second class under a charter ordinance related to K.S.A. 13-14a01
et seq. or K.S.A. 14-10a01 et seq.,
and amendments thereto, are
hereby made and declared
exempt from any tax of the state of Kansas or any political subdivision or
taxing body thereof and shall not be subject to execution, garnishment or
attachment.
Any pension benefit or annuity accruing to services of a policeman or fireman
by a charter ordinance under this section shall not be exempt from claims of an
alternate payee under a qualified domestic relations order. As used in this
section, the terms "alternate payee" and "qualified domestic relations order"
shall have the meaning ascribed to them in section 414(p) of the United States
internal revenue code of 1954, as amended. The provisions of this section
shall apply to any qualified domestic relations order which is in effect
on or after July 1, 1994.
History: L. 1974, ch. 345, § 3;
L. 1994, ch. 231, § 1; July 1.