N.Y. Retirement & Social Security Law Section 410
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 pensions, the pension-providing-for-increased-take-home-pay, annuity, or retirement allowance itself, any optional benefit, 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 410 — Exemption from taxes and legal process, https://www.­nysenate.­gov/legislation/laws/RSS/410 (updated Sep. 22, 2014; accessed Jan. 4, 2025).

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Accessed:
Jan. 4, 2025

Last modified:
Sep. 22, 2014

§ 410’s source at nysenate​.gov

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