<?xml version='1.0' encoding='utf-8'?>
<baltimore-city-law heading="Subtitle 10 – Anti-Alienation Provisions">
  <section prefix="§" num="10-1" heading="Prohibited assignments, attachments, etc.">
    <text>Except as otherwise expressly provided in §§ 10-3 {“Exceptions – General applicability”} through 10-10 {“Exceptions – Funeral expenses”} of this subtitle:</text>
    <para num="(1)">all current and future benefits provided under the Retirement Savings Plan and all amounts that have been credited to a member’s account are unassignable; and</para>
    <para num="(2)">no person may attach, execute, garnish, or otherwise seize any current or future benefit provided under the Retirement Savings Plan or any amount that has been credited to a member’s account.</para>
    <annotation type="History">Ord. 14-216</annotation>
  </section>
  <section prefix="§" num="10-2" reserved="true" />
  <section prefix="§" num="10-3" heading="Exceptions – General applicability.">
    <text>Subject to the requirements of &lt;cite data-path="|22A|§10-12"&gt;§ 10-12 {“Notice to Board”} of this subtitle&lt;/cite&gt;, the exceptions provided in §§ 10-4 {“Exceptions - Court orders”} through 10-10 {“Exceptions – Funeral expenses”} apply notwithstanding &lt;cite data-path="|22A|§10-1"&gt;§ 10-1 {“Prohibited assignments, attachments, etc.”} of this subtitle&lt;/cite&gt;.</text>
    <annotation type="History">Ord. 14-216</annotation>
  </section>
  <section prefix="§" num="10-4" heading="Exceptions – Court orders.">
    <para num="(a)" heading="In general.">All or any portion of a member’s vested account may be assigned pursuant to:<para num="(1)">a decree or order of alimony or child support issued by a court of competent jurisdiction;</para>
      <para num="(2)">a court order issued by a court of competent jurisdiction appointing the assignee as guardian over the property of the member; or</para>
      <para num="(3)">a domestic relations order, as defined in subsection (b) of this section.</para>
    </para>
    <para num="(b)" heading="Domestic relations orders.">
      <para num="(1)" heading="“Domestic relations order” defined.">In this section, “domestic relations order” means either of the following that satisfies the conditions of paragraph (2) of this subsection:<para num="(i)">a member’s court-approved property settlement agreement incident to a divorce decree; or</para>
        <para num="(ii)">a division of marital property pursuant to a court order that:<para num="(A)">creates the right or recognizes the existence of the right of an alternate payee (as defined in IRC § 414(p)(8)) to receive all or a portion of a member’s benefit under the Retirement Savings Plan; or</para>
          <para num="(B)">assigns to an alternate payee the right to receive all or a portion of a member’s benefit under the Plan.</para>
        </para>
      </para>
      <para num="(2)" heading="Conditions of agreement or order.">The property settlement agreement or court order:<para num="(i)">may not require the Plan to make any distribution to the alternate payee in a form of payment other than as required by &lt;cite data-path="|22A|§9-1"&gt;§ 9-1 {“Form of payment”} of this article&lt;/cite&gt;;</para>
        <para num="(ii)">may not require the Plan to provide to the alternate payee an amount greater than the value of the member’s vested account;</para>
        <para num="(iii)">may not require the payment of benefits to an alternate payee if the benefits are required to be paid to another alternate payee under another order previously accepted as a domestic relations order;</para>
        <para num="(iv)">must clearly specify the percentage or amount of the member’s vested account to be distributed to the alternate payee or the manner in which the percentage or amount is to be determined; and</para>
        <para num="(v)">must clearly specify (or, to protect the parties’ privacy, require submission by separate writing of) the name, Social Security number, birth date, and last known mailing address of the member and the alternate payee.</para>
      </para>
      <para num="(3)" heading="Implementation of agreement or order.">Following a determination by the Board of Trustees that a property settlement agreement or court order is a domestic relations order:<para num="(i)">a separate account must be established and maintained on behalf of the alternate payee;</para>
        <para num="(ii)">the alternate payee must be afforded the same rights with respect to the account as a member has under &lt;cite data-path="|22A"&gt;this article&lt;/cite&gt;, including the right to make an investment election under &lt;cite data-path="|22A|§6-2"&gt;§ 6-2 {“Investments”} of this article&lt;/cite&gt;; and</para>
        <para num="(iii)">distributions to the alternate payee must be made at the time specified in the domestic relations order, which may be before the member (to whom the domestic relations order relates) has a distributable event under Subtitle 9 {“Distributions”} of &lt;cite data-path="|22A"&gt;this article&lt;/cite&gt;.</para>
      </para>
    </para>
    <annotation type="History">Ord. 14-216</annotation>
  </section>
  <section prefix="§" num="10-5" heading="Exceptions – Tax liens.">
    <text>All or any portion of a member’s vested account may be paid in satisfaction of a federal or state tax lien.</text>
    <annotation type="History">Ord. 14-216</annotation>
  </section>
  <section prefix="§" num="10-6" heading="Exceptions – Powers of attorney.">
    <text>The amount otherwise due a member or beneficiary may be paid to the member’s or beneficiary’s attorney-in-fact, as agent of the member or beneficiary, if the member or beneficiary has properly designated the attorney-in-fact to act as agent under a duly-executed durable power of attorney.</text>
    <annotation type="History">Ord. 14-216</annotation>
  </section>
  <section prefix="§" num="10-7" heading="Exceptions – Custodian under Uniform Transfers to Minors Act.">
    <text>The amount otherwise due a minor beneficiary may be paid to a custodian validly appointed for the minor under the Maryland Uniform Transfers to Minors Act (State Estates and Trusts Article, Title 13, Subtitle 3) or similar provisions of another jurisdiction.  A “minor beneficiary” is a beneficiary who has not attained age 22.</text>
    <annotation type="History">Ord. 14-216</annotation>
    <annotation type="History">Ord. 20-459</annotation>
  </section>
  <section prefix="§" num="10-8" heading="Exceptions – Trustee.">
    <text>The amount otherwise due a member or beneficiary may be paid to the member’s or beneficiary’s trustee, if the trustee was designated trustee of the member or beneficiary under an enforceable &lt;em&gt;inter vivos&lt;/em&gt; or testamentary trust agreement.</text>
    <annotation type="History">Ord. 14-216</annotation>
  </section>
  <section prefix="§" num="10-9" heading="Exceptions – Representative payee.">
    <text>The amount otherwise due a member or beneficiary may be paid to the member’s or beneficiary’s Social Security “representative payee” pursuant to the Social Security Act, 42 U.S.C. § 405(j).</text>
    <annotation type="History">Ord. 14-216</annotation>
  </section>
  <section prefix="§" num="10-10" heading="Exceptions – Funeral expenses.">
    <text>All or any portion of a member’s vested account that is payable on account of a member’s death may be paid to a funeral establishment providing funeral services to the deceased member, if the member’s beneficiary files with the Board of Trustees, in the form required by the Board, the beneficiary’s consent to that payment.</text>
    <annotation type="History">Ord. 14-216</annotation>
  </section>
  <section prefix="§" num="10-11" reserved="true" />
  <section prefix="§" num="10-12" heading="Notice to Board.">
    <text>An assignment under §§ 10-4 {“Exceptions – Court orders”} through 10-10 {“Exceptions – Funeral expenses”} of this subtitle may be made only after the Board of Trustees receives:</text>
    <para num="(1)">a copy, as appropriate, of the court order or decree, notice of tax lien, power of attorney, custodial designation, trust document, certification of representative payee, or consent to assignment to funeral establishment; and</para>
    <para num="(2)">any additional documents or information that the Board requires.</para>
    <annotation type="History">Ord. 14-216</annotation>
  </section>
  <section prefix="§" num="10-13" reserved="true" />
  <section prefix="§" num="10-14" heading="Fraud or misuse.">
    <text>If the Board, the Social Security Administration, or a court of competent jurisdiction determines that any amount paid under §§ 10-4 {“Exceptions – Court orders”} through 10-10 {“Exceptions – Funeral expenses”} of this subtitle was obtained by fraud or misused, the Board must take all necessary steps to recover that amount.</text>
    <annotation type="History">Ord. 14-216</annotation>
  </section>
</baltimore-city-law>
