SB 719 - Retirement & Pensions - quali- fied domestic relations orders
Georgia Senate - 1995/1996 Sessions
SB 719 - Retirement & Pensions - quali- fied domestic relations orders
Page Numbers - 1/ 2/ 3/ 4/ 5/ 6/ 7/ 8/ 9/ 10/ 11
1. Starr 44th
Senate Comm: Ret / House Comm: /
Senate Vote: Yeas Nays
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Senate Action House
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2/12/96 Read 1st time
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Code Sections amended: 47-1-60, 47-1-61, 47-1-62, 47-1-63, 47-2-332, 47-3-28,
47-4-120, 47-5-71, 47-6-100, 47-7-122, 47-9-91, 47-10-120, 47-11-91, 47-12-101,
47-13-90, 47-14-91, 47-16-122, 47-17-103
SB 719 LC 26 0048
A BILL TO BE ENTITLED
AN ACT
1- 1 To amend Title 47 of the Official Code of Georgia Annotated,
1- 2 relating to retirement and pensions, so as to provide for
1- 3 qualified domestic relations orders; to provide for
1- 4 definitions; to provide requirements for domestic relations
1- 5 orders to be qualified domestic relations orders; to provide
1- 6 that benefits under public retirement systems shall be
1- 7 subject to the terms of qualified domestic relations orders;
1- 8 to provide that a former spouse shall be treated as a
1- 9 surviving spouse to the extent provided for in a qualified
1-10 domestic relations order; to provide procedures for
1-11 determining whether a domestic relations order is a
1-12 qualified domestic relations order and to provide certain
1-13 requirements pending such determination; to amend the laws
1-14 relative to specific retirement or pension systems or funds
1-15 to provide an exception in the case of a qualified domestic
1-16 relations order and in the case of a continuing garnishment
1-17 for support from the provisions of said retirement or
1-18 pension systems or funds prohibiting retirement or pension
1-19 benefits from being subject to assignment, garnishment,
1-20 levy, sale, attachment, and other legal process; to provide
1-21 for other matters relative to the foregoing; to provide an
1-22 effective date; to repeal conflicting laws; and for other
1-23 purposes.
1-24 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
1-25 Title 47 of the Official Code of Georgia Annotated, relating
1-26 to retirement and pensions, is amended by adding at the end
1-27 of Chapter 1, relating to general provisions applicable to
1-28 public retirement systems, a new Article 5 to read as
1-29 follows:
"ARTICLE 5
1-30 47-1-60. (Index)
1-31 As used in this article, the term:
-1- (Index)
LC 26 0048
2- 1 (1) 'Alternate payee' means any spouse, former spouse,
2- 2 child, or other dependent of a member of a public
2- 3 retirement system who is recognized by a domestic
2- 4 relations order as having a right to receive all or a
2- 5 portion of the benefits payable under a public
2- 6 retirement system with respect to such member.
2- 7 (2) 'Domestic relations order' means any judgment,
2- 8 decree, or order, including approval of a property
2- 9 settlement agreement, which:
2-10 (A) Relates to the provision of child support, alimony
2-11 payments, or marital property rights to a spouse,
2-12 former spouse, child, or other dependent of a member
2-13 of a public retirement system; and
2-14 (B) Is made pursuant to a state domestic relations
2-15 law, including a community property law.
2-16 (3) 'Earliest retirement age' means the age of a member
2-17 on the earliest date on which the member could begin
2-18 receiving benefits under a public retirement system if
2-19 the member separated from service.
2-20 (4) 'Member' means any public employee who is a member
2-21 of a public retirement system.
2-22 (5) 'Public employee' means any official or employee of
2-23 the state or any branch, department, board, bureau,
2-24 commission, or other agency of the state; any official
2-25 or employee of any public authority of the state; any
2-26 official or employee of any county, municipality, school
2-27 district, or other political subdivision of the state;
2-28 and any official or employee of any public authority of
2-29 any political subdivision of the state.
2-30 (6) 'Public retirement system' means any retirement or
2-31 pension system, program, or fund created by or pursuant
2-32 to the authority of law for the purpose of paying
2-33 benefits to public employees or their beneficiaries
2-34 after such employees cease active employment by
2-35 retirement, disability, death, or other termination, and
2-36 the term includes any plan or program which creates a
2-37 retired position, commonly referred to as 'emeritus,'
2-38 and provides a salary for the retired position in lieu
2-39 of a retirement benefit.
2-40 (7) 'Qualified domestic relations order' means a
2-41 domestic relations order which creates or recognizes the
2-42 existence of an alternate payee's right to, or assigns
-2- (Index)
LC 26 0048
3- 1 to an alternate payee the right to, receive all or a
3- 2 portion of the benefits payable under a public
3- 3 retirement system with respect to a member and which
3- 4 meets the requirements of Code Section 47-1-61.
3- 5 47-1-61. (Index)
3- 6 (a) A domestic relations order is a qualified domestic
3- 7 relations order only if the order clearly specifies the
3- 8 following:
3- 9 (1) The name and last known mailing address, if any, of
3-10 the member and the name and mailing address of each
3-11 alternate payee covered by the order;
3-12 (2) The amount or percentage of the member's benefits to
3-13 be paid by the public retirement system to each
3-14 alternate payee or the manner in which such amount or
3-15 percentage is to be determined; and
3-16 (3) Each public retirement system to which such order
3-17 applies.
3-18 (b) A domestic relations order is a qualified domestic
3-19 relations order only if such order:
3-20 (1) Does not require a public retirement system to
3-21 provide any type or form of benefit, or any option, not
3-22 otherwise provided under the public retirement system;
3-23 (2) Does not require the payment of benefits to an
3-24 alternate payee before a member has retired or otherwise
3-25 separated from service and attained earliest retirement
3-26 age;
3-27 (3) Does not require the public retirement system to
3-28 provide increased benefits, determined on the basis of
3-29 actuarial value; and
3-30 (4) Does not require the payment of benefits to an
3-31 alternate payee which are required to be paid to another
3-32 alternate payee under another domestic relations order
3-33 previously determined to be a qualified domestic
3-34 relations order.
3-35 47-1-62. (Index)
3-36 (a) A pension, annuity, retirement allowance, return of
3-37 contributions, or other benefit payable under a public
3-38 retirement system shall be subject to the terms of a
3-39 qualified domestic relations order, notwithstanding any
3-40 exemption from levy, sale, garnishment, and other legal
-3- (Index)
LC 26 0048
4- 1 process or any restriction on assignment of benefits
4- 2 contained in any public retirement system.
4- 3 (b) To the extent provided in any qualified domestic
4- 4 relations order, the former spouse of a member shall be
4- 5 treated as the surviving spouse of the member.
4- 6 47-1-63. (Index)
4- 7 (a) When a domestic relations order is received by a
4- 8 public retirement system, the system shall promptly notify
4- 9 the member and each alternate payee of the receipt of such
4-10 order and within a reasonable period after receipt of such
4-11 order, the system shall determine whether such order is a
4-12 qualified domestic relations order and notify the member
4-13 and each alternate payee of such determination.
4-14 (b) During any period in which the issue of whether a
4-15 domestic relations order is a qualified domestic relations
4-16 order is being determined by a public retirement system or
4-17 by a court of competent jurisdiction or otherwise, the
4-18 public retirement system shall separately account for the
4-19 amounts which would have been paid to the alternate payee
4-20 during such period if the order had been determined to be
4-21 a qualified domestic relations order.
4-22 (c) If within an 18 month period beginning with the date
4-23 on which the first payment would be required to be made
4-24 under a domestic relations order, or a modification
4-25 thereof, the order is determined to be a qualified
4-26 domestic relations order, the public retirement system
4-27 shall pay the amounts separately accounted for pursuant to
4-28 the provisions of subsection (b) of this Code section,
4-29 plus regular interest thereon, to the person or persons
4-30 entitled thereto.
4-31 (d) If within the 18 month period described in subsection
4-32 (c) of this Code section it is determined that the order
4-33 is not a qualified domestic relations order of if the
4-34 issue as to whether the order is a qualified domestic
4-35 relations order is not resolved within such period, then
4-36 the public retirement system shall pay the amounts
4-37 separately accounted for pursuant to the provisions of
4-38 subsection (b) of this Code section, plus regular interest
4-39 thereon, to the person or persons who would have been
4-40 entitled to such amounts if there had been no order.
4-41 (e) Any determination that a domestic relations order is a
4-42 qualified domestic relations order which is made after the
-4- (Index)
LC 26 0048
5- 1 expiration of the period described in subsection (c) of
5- 2 this Code section shall be applied prospectively only."
SECTION 2.
5- 3 Said title is further amended by striking subsection (a) of
5- 4 Code Section 47-2-332, relating to exemption of rights and
5- 5 benefits under the Employees' Retirement System of Georgia
5- 6 from garnishment and other legal process and from state and
5- 7 local taxation, in its entirety and substituting in lieu
5- 8 thereof a new subsection (a) to read as follows:
5- 9 "(a) Except as otherwise provided in Article 5 of Chapter
5-10 1 of this title and in Article 7 of Chapter 4 of Title 18,
5-11 the The right to a pension, annuity, retirement allowance,
5-12 return of contributions, the pension, annuity, or
5-13 retirement allowance itself, any optional benefit, or any
5-14 other right accrued or accruing to any person under this
5-15 chapter and the moneys in the various accounts created by
5-16 this chapter are:
5-17 (1) Exempt from any state, county, or municipal tax;
5-18 (2) Exempt from levy and sale, garnishment, attachment,
5-19 or any other process whatsoever; and
5-20 (3) Not assignable except as otherwise specifically
5-21 provided in this chapter."
SECTION 3.
5-22 Said title is further amended by striking subsection (a) of
5-23 Code Section 47-3-28, relating to exemption of rights and
5-24 benefits under the Teachers Retirement System of Georgia
5-25 from garnishment and other legal process and from state and
5-26 local taxation, in its entirety and substituting in lieu
5-27 thereof a new subsection (a) to read as follows:
5-28 "(a) Except as otherwise provided in Article 5 of Chapter
5-29 1 of this title and in Article 7 of Chapter 4 of Title 18,
5-30 the The right to a pension, annuity, retirement allowance,
5-31 return of contributions, the pension, annuity, or
5-32 retirement allowance itself, any optional benefit, or any
5-33 other right accrued or accruing to any person under this
5-34 chapter and the moneys in the various accounts created by
5-35 this chapter are exempt from any state, county, or
5-36 municipal tax; exempt from levy and sale, garnishment,
5-37 attachment, or any other process whatsoever; and shall not
5-38 be assignable except as otherwise specifically provided in
5-39 this chapter. The exemptions under this Code section
-5- (Index)
LC 26 0048
6- 1 shall extend to benefits accrued or accruing to any member
6- 2 of a local retirement system, whether such benefits are
6- 3 attributable to amounts paid by the retirement system to
6- 4 such local retirement system for the account and benefit
6- 5 of the member, or otherwise."
SECTION 4.
6- 6 Said title is further amended by striking Code Section
6- 7 47-4-120, relating to exemption of rights and benefits under
6- 8 the Public School Employees Retirement System from
6- 9 garnishment and other legal process and from state and local
6-10 taxation, in its entirety and substituting in lieu thereof a
6-11 new Code Section 47-4-120 to read as follows:
6-12 "47-4-120. (Index)
6-13 Except as otherwise provided in Article 5 of Chapter 1 of
6-14 this title and in Article 7 of Chapter 4 of Title 18, the
6-15 The right to a retirement benefit, return of
6-16 contributions, any optional benefit, or any other right
6-17 accrued or accruing to any person under this chapter shall
6-18 be exempt from any state, county, or municipal tax; exempt
6-19 from levy and sale, garnishment, attachment, or any other
6-20 process whatsoever; and unassignable, except as otherwise
6-21 specifically provided for in this chapter."
SECTION 5.
6-22 Said title is further amended by striking Code Section
6-23 47-5-71, relating to exemption from legal process and
6-24 nonassignability of benefits under the Joint Municipal
6-25 Employees Benefit System, in its entirety and substituting
6-26 in lieu thereof a new Code Section 47-5-71 to read as
6-27 follows:
6-28 "47-5-71. (Index)
6-29 Except as otherwise provided in Article 5 of Chapter 1 of
6-30 this title and in Article 7 of Chapter 4 of Title 18,
6-31 funds Funds held by the board of trustees or for its
6-32 account shall not be subject to process, levy, or
6-33 attachment; nor shall and benefits arising under this
6-34 chapter or any contract pursuant to this chapter shall not
6-35 be assignable."
SECTION 6.
6-36 Said title is further amended by striking Code Section
6-37 47-6-100, relating to the exemption of rights and benefits
6-38 under the Georgia Legislative Retirement System from
-6- (Index)
LC 26 0048
7- 1 garnishment and other legal process and from state and local
7- 2 taxation, in its entirety and substituting in lieu thereof a
7- 3 new Code Section 47-6-100 to read as follows:
7- 4 "47-6-100. (Index)
7- 5 Except as otherwise provided in Article 5 of Chapter 1 of
7- 6 this title and in Article 7 of Chapter 4 of Title 18, the
7- 7 The right of a person to a retirement allowance or to the
7- 8 return of contributions, a retirement allowance itself,
7- 9 any optional allowance or payment on death, or any other
7-10 right accrued or accruing to any person under this chapter
7-11 and the moneys of the system are exempted from any state
7-12 or municipal tax; are exempted from levy and sale,
7-13 garnishment, attachment, or any other process whatsoever;
7-14 and shall be unassignable except as otherwise specifically
7-15 provided for in this chapter."
SECTION 7.
7-16 Said title is further amended by striking Code Section
7-17 47-7-122, relating to exemption of rights and benefits under
7-18 the Georgia Firemen's Pension Fund from garnishment and
7-19 other legal process and from state and local taxation, in
7-20 its entirety and substituting in lieu thereof a new Code
7-21 Section 47-7-122 to read as follows:
7-22 "47-7-122. (Index)
7-23 Except as otherwise provided in Article 5 of Chapter 1 of
7-24 this title and in Article 7 of Chapter 4 of Title 18,
7-25 benefits Benefits under this chapter shall not be subject
7-26 to attachment, garnishment, levy, or other legal process
7-27 against the fireman, volunteer fireman, or a designated
7-28 beneficiary entitled to receive such benefits; nor shall
7-29 and such benefits or rights shall not be assignable unless
7-30 specifically provided for in this chapter. Benefits under
7-31 this chapter are expressly declared to be exempt from any
7-32 and all taxation, whether imposed by any state, county,
7-33 municipality, or other political subdivision."
SECTION 8.
7-34 Said title is further amended by striking subsection (a) of
7-35 Code Section 47-9-91, relating to exemption of rights and
7-36 benefits under the Superior Court Judges Retirement System
7-37 from garnishment and other legal process and from state and
7-38 local taxation, in its entirety and substituting in lieu
7-39 thereof a new subsection (a) to read as follows:
-7- (Index)
LC 26 0048
8- 1 "(a) Except as otherwise provided in Article 5 of Chapter
8- 2 1 of this title, in Article 7 of Chapter 4 of Title 18,
8- 3 and in subsection (b) of this Code section, the right to a
8- 4 retirement benefit, the return of contributions, any
8- 5 optional benefit, or any other right accrued or accruing
8- 6 to any person under this chapter and the moneys in the
8- 7 fund created by this chapter are exempt from any state,
8- 8 county, or municipal tax; exempt from levy and sale,
8- 9 garnishment, attachment, or any other process whatsoever;
8-10 and shall not be assignable, except as otherwise
8-11 specifically provided in this chapter."
SECTION 9.
8-12 Said title is further amended by striking Code Section
8-13 47-10-120, relating to exemption of rights and benefits
8-14 under the Trial Judges and Solicitors Retirement Fund from
8-15 garnishment and other legal process and from state and local
8-16 taxation, in its entirety and substituting in lieu thereof a
8-17 new Code Section 47-10-120 to read as follows:
8-18 "47-10-120. (Index)
8-19 Except as otherwise provided in Article 5 of Chapter 1 of
8-20 this title and in Article 7 of Chapter 4 of Title 18, the
8-21 The right to a retirement benefit, to the return of
8-22 contributions, to any optional benefit, or to any other
8-23 right accrued or accruing to any person under this chapter
8-24 and the moneys in the fund are exempt from any state,
8-25 county, or municipal tax; exempt from levy and sale,
8-26 garnishment, attachment, or any other process whatsoever;
8-27 and are nonassignable, except as otherwise specifically
8-28 provided in this chapter."
SECTION 10.
8-29 Said title is further amended by striking Code Section
8-30 47-11-91, relating to exemption of rights and benefits under
8-31 the Judges of the Probate Courts Retirement Fund of Georgia
8-32 from garnishment and other legal process, in its entirety
8-33 and substituting in lieu thereof a new Code Section 47-11-91
8-34 to read as follows:
8-35 "47-11-91. (Index)
8-36 Except as otherwise provided in Article 5 of Chapter 1 of
8-37 this title and in Article 7 of Chapter 4 of Title 18, none
8-38 None of the funds or benefits provided for in this chapter
8-39 shall be subject to attachment, garnishment, or judgment
-8- (Index)
LC 26 0048
9- 1 rendered against the person entitled to receive the same.
9- 2 Such and such funds or benefits shall not be assignable."
SECTION 11.
9- 3 Said title is further amended by striking Code Section
9- 4 47-12-101, relating to exemption of emeritus salary and
9- 5 other benefits under the District Attorneys Emeritus and
9- 6 District Attorneys Retirement Fund of Georgia from
9- 7 garnishment and other legal process and from state and local
9- 8 taxes, in its entirety and substituting in lieu thereof a
9- 9 new Code Section 47-12-101 to read as follows:
9-10 "47-12-101. (Index)
9-11 Except as otherwise provided in Article 5 of Chapter 1 of
9-12 this title and in Article 7 of Chapter 4 of Title 18, the
9-13 The right to a retirement benefit, district attorney
9-14 emeritus salary, return of contributions, any optional
9-15 benefit, or any other right accrued or accruing to any
9-16 person under this chapter and the moneys in the fund are
9-17 exempt from any state, county, or municipal tax; exempt
9-18 from levy and sale, garnishment, attachment, or any other
9-19 process whatsoever; and shall not be assignable, except as
9-20 otherwise specifically provided for in this chapter."
SECTION 12.
9-21 Said title is further amended by striking Code Section
9-22 47-13-90, relating to exemption of rights and benefits under
9-23 the District Attorneys' Retirement System from garnishment
9-24 and other legal process and from state and local taxes, in
9-25 its entirety and substituting in lieu thereof a new Code
9-26 Section 47-13-90 to read as follows:
9-27 "47-13-90. (Index)
9-28 Except as otherwise provided in Article 5 of Chapter 1 of
9-29 this title and in Article 7 of Chapter 4 of Title 18, the
9-30 The right to a retirement benefit, return of
9-31 contributions, any optional benefit, or any other right
9-32 accrued or accruing to any person under this chapter and
9-33 the moneys in the fund are exempt from any state, county,
9-34 or municipal tax; exempt from levy and sale, garnishment,
9-35 attachment, or any other process whatsoever; and shall not
9-36 be assignable, except as otherwise specifically provided
9-37 for in this chapter."
-9- (Index)
LC 26 0048
SECTION 13.
10- 1 Said title is further amended by striking Code Section
10- 2 47-14-91, relating to exemption of rights and benefits under
10- 3 the Superior Court Clerks' Retirement Fund of Georgia from
10- 4 garnishment and other legal process and from state and local
10- 5 taxation, in its entirety and substituting in lieu thereof a
10- 6 new Code Section 47-14-91 to read as follows:
10- 7 "47-14-91. (Index)
10- 8 Except as otherwise provided in Article 5 of Chapter 1 of
10- 9 this title and in Article 7 of Chapter 4 of Title 18, the
10-10 The right to any pension, allowance, or benefit; the right
10-11 to the return of contributions; any optional benefit; or
10-12 any other right accrued or accruing to any person under
10-13 this chapter; and moneys under this chapter shall be
10-14 exempt from any tax imposed by any state, county,
10-15 municipal, or other political subdivision and shall be
10-16 exempt from levy and sale, garnishment, attachment, or any
10-17 other process. Such and such funds and benefits shall not
10-18 be assignable."
SECTION 14.
10-19 Said title is further amended by striking Code Section
10-20 47-16-122, relating to exemption of rights and benefits
10-21 under the Sheriffs' Retirement Fund of Georgia from
10-22 garnishment and other legal process, in its entirety and
10-23 substituting in lieu thereof a new Code Section 47-16-122 to
10-24 read as follows:
10-25 "47-16-122. (Index)
10-26 Except as otherwise provided in Article 5 of Chapter 1 of
10-27 this title and in Article 7 of Chapter 4 of Title 18, none
10-28 None of the funds or benefits under this chapter shall be
10-29 subject to attachment, garnishment, or judgments rendered
10-30 against the person entitled to receive such funds. Such or
10-31 benefits and such funds or benefits shall not be
10-32 assignable, but shall be paid to the person determined to
10-33 be entitled to receive them under this chapter."
SECTION 15.
10-34 Said title is further amended by striking Code Section
10-35 47-17-103, relating to exemption of rights and benefits
10-36 under the Peace Officers' Annuity and Benefit Fund from
10-37 garnishment and other legal process and from state and local
-10- (Index)
LC 26 0048
11- 1 taxation, in its entirety and substituting in lieu thereof a
11- 2 new Code Section 47-17-103 to read as follows:
11- 3 "47-17-103. (Index)
11- 4 Except as otherwise provided in Article 5 of Chapter 1 of
11- 5 this title and in Article 7 of Chapter 4 of Title 18, the
11- 6 The right to any pension, annuity, allowance, or benefit;
11- 7 to the return of contributions; to a pension, annuity,
11- 8 allowance or benefit itself; to any optional benefit, or
11- 9 any other right accrued or accruing to any person under
11-10 this chapter; and to moneys under this chapter shall be
11-11 exempt from any tax imposed by this state, county,
11-12 municipal, or other political subdivision; exempt from
11-13 levy and sale, garnishment, attachment, or any other
11-14 process whatsoever; and shall be unassignable unless
11-15 otherwise specifically provided for in this chapter."
SECTION 16.
11-16 This Act shall become effective on July 1, 1996.
SECTION 17.
11-17 All laws and parts of laws in conflict with this Act are
11-18 repealed.
-11- k -11- (Index)
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Last Updated on 01/02/97