N.Y. Retirement & Social Security Law Section 110
Exemption from taxes and legal process


The right of a person to a pension, a pension-providing-for-increased-take-home-pay, an annuity or a retirement allowance, to the return of contributions, the pension, the pension-providing-for-increased-take-home-pay, annuity, or retirement allowance itself, any optional benefit, including any benefit or monies accruing under an optional retirement program pursuant to article eight-B or one hundred twenty-five-A of the education law, any other right accrued or accruing to any person under the provisions of this chapter and the monies in the various funds continued under this chapter:

1.

Are hereby exempt from any state or municipal tax, except the estate tax, and

2.

Shall not be subject to execution, garnishment, attachment, or any other process whatsoever, and

3.

Shall be unassignable, except as in this chapter specifically provided.

Source: Section 110 — Exemption from taxes and legal process, https://www.­nysenate.­gov/legislation/laws/RSS/110 (updated Sep. 22, 2014; accessed Dec. 21, 2024).

Accessed:
Dec. 21, 2024

Last modified:
Sep. 22, 2014

§ 110’s source at nysenate​.gov

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