13-14a10.   Exemption of certain pension and benefitfunds from taxesand civil liability; exceptions, qualified domestic relations orders.Except as provided further, any annuity, benefits, funds, property orrights created by or accruingto any person under the provisions of K.S.A. 13-14a01 et seq. orK.S.A. 14-10a01 et seq., and amendments thereto,are hereby made and declared exempt from any tax of the state of Kansas orany political subdivision or taxing body thereof, and shall not be subjectto execution, garnishment or attachment, or any other process or claimwhatsoever, and shall be unassignable, except as specifically provided bylaw.

      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., andamendmentsthereto, shall not be exempt from claims of an alternate payee under aqualified domestic relations order. As used in this section, the terms"alternate payee" and "qualified domestic relations order" shall have themeaning ascribed to them in section 414(p) of thefederalinternalrevenue code of 1986, as in effect on July 1, 2008.The provisions of this section shall apply to any qualified domesticrelations order which is in effect on orafter 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.