Statute 20-2618: Benefits exempt from state and local taxes and legal process and
nonassignable, exceptions for decrees for support and maintenance and qualified
domestic relations orders and lump-sum death benefit assigned to a funeral
establishment.
Every annuity or other benefit received by any judge or other person pursuant
to the retirement system for judges under the acts contained in article
26 of chapter 20 of the Kansas Statutes Annotated and amendments thereto is
exempt from any tax of the state of Kansas or
any political subdivision or taxing body thereof; shall not be subject to
execution, garnishment, attachment or except as otherwise provided, any
other process or claim whatsoever; and
shall be unassignable, except that within 30 days after the death of a
retirant the lump-sum death benefit payable to a retirant pursuant to the
provisions of
K.S.A. 74-4989 and amendments thereto may be assignable to a
funeral establishment providing funeral services to such retirant by the
beneficiary of such retirant.
Any annuity or benefit or accumulated contributions due and owing to any
judge or any person under the provisions of the
retirement system for judges are
subject to claims of an alternate payee under a qualified
domestic relations order. As used in this subsection, 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 . The provisions of this act
shall apply to any qualified domestic
relations order which was filed or amended either before or after July 1,
1994.
The Kansas public employees retirement system
shall not be a party to any action under article 16 of chapter 60 of the Kansas
Statutes Annotated, and amendments thereto, but is subject to
orders from such actions issued by the
district court of the county where such action was filed and may also accept
orders which it deems to be qualified under this subsection from courts having
jurisdiction of such actions outside the state of Kansas. Such orders from
such
actions shall specify either a specific amount or specific percentage of the
amount of the pension or benefit or any accumulated contributions due and owing
from the system to be distributed by the system pursuant to this act.
History: L. 1981, ch. 129, § 1;
L. 1982, ch. 152, § 20;
L. 1990, ch. 282, § 3;
L. 1991, ch. 238, § 2;
L. 1992, ch. 321, § 27;
L. 1994, ch. 293, § 3;
L. 1998, ch. 64, § 19; July 1.