13-14a10. Exemption of certain pension and benefit funds from taxes and civil liability; exceptions, qualified domestic relations orders.
13-14a10
13-14a10. Exemption of certain pension and benefit
funds from taxes
and civil liability; exceptions, qualified domestic relations orders.
Except as provided further, any annuity, benefits, funds, property or
rights created by or accruing
to any person under the provisions of 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, or any other process or claim
whatsoever, and shall be unassignable, except as specifically provided by
law.
Any pension benefits or annuities accruing under the provisions of K.S.A.
13-14a01 et seq. or K.S.A. 14-10a01 et seq., and
amendments
thereto, 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
federal
internal
revenue code of 1986, as in effect on July 1, 2008.
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. 1945, ch. 111, § 10;
L. 1974, ch. 345, § 1;
L. 1994, ch. 231, § 4;
L. 1998, ch. 64, § 8;
L. 2008, ch. 113, § 3; July 1.