Payment of benefits under divorce decree unauthorized.

- Divorce decree could not properly order the Employees Retirement System of Georgia to pay retirement benefits directly to the ex-spouse of an employee. Bryant v. Employees Retirement Sys., 216 Ga. App. 737, 455 S.E.2d 839 (1995).

Atlanta hotel-motel excise tax is a tax on the person occupying a guest room, not on the "transfer" of the room, and not exempt under O.C.G.A. § 47-2-332. Teachers Retirement Sys. v. City of Atlanta, 249 Ga. 196, 288 S.E.2d 200 (1982).

Property held by the retirement systems is not held for the benefit of private citizens; it is held for the benefit of public employees for whom the General Assembly has created retirement systems. This includes properties which produce income, such as cabins in state parks and the hotel facilities at the continuing education center at the University of Georgia. Teachers Retirement Sys. v. City of Atlanta, 249 Ga. 196, 288 S.E.2d 200 (1982).

Retirement benefits subject to state income tax.

- Subjecting retirement benefits of retired employees to state income taxation did not violate the constitutional prohibition against state laws impairing the obligation of contracts since the employees had no vested right to an irrevocable exemption which was invalid under Ga. Const. 1983, Art. VII, Sec. I, Para. I. Parrish v. Employees' Retirement Sys., 260 Ga. 613, 398 S.E.2d 353 (1990), cert. denied, 500 U.S. 353, 111 S. Ct. 2016, 114 L. Ed. 2d 103 (1991).

Annuity.

- O.C.G.A. § 44-13-100 specifically addresses what types of annuities and similar contracts are exempt in bankruptcy cases. Therefore, the debtor's attempt to exempt the annuity under O.C.G.A. §§ 18-4-22 and47-2-332 would have failed even if the annuity met the requirements of those statutes (which appeared not to be the case in any event). In re Sheffield, 507 Bankr. 400 (Bankr. S.D. Ga. 2014).

Combination of factors constitutes assignment in fact.

- Combination of an order to send funds accruing under Ga. L. 1949, p. 138 et seq. (see O.C.G.A. Ch. 2, T. 47) to the credit union, power of attorney authorizing deposit of the funds, and a right of offset, constitutes an assignment in fact. 1980 Op. Att'y Gen. No. 80-110.

Effect of arrangement, rather than form, is material, so any method for transferring control of retirement rights to the credit union would be unlawful. If the purported or practical effect of an arrangement is to deprive an employee of control over the employee's retirement rights, then it is improper to establish the arrangement. 1980 Op. Att'y Gen. No. 80-110.

No assets of Employees' Retirement System are encumberable by lien.

- None of the assets of the Employees' Retirement System, including funds held in members' annuity savings fund accounts, can be encumbered by a lien created to secure an unreimbursed travel advance; however, such a lien can attach to other funds due the employee by the state. 1980 Op. Att'y Gen. No. 80-114.

Pending investigation does not permit withholding earned compensation.

- Department cannot withhold earned compensation from an employee who has been dismissed from service because of an effort to sell state equipment, if an investigation is underway to determine whether or not the employee is indebted to the state because of previous sales of such equipment. 1958-59 Op. Att'y Gen. p. 186.

Retirement system cannot send to state credit unions refunds of contribution checks payable to members. 1968 Op. Att'y Gen. No. 68-255.

Member prohibited from assigning rights in life insurance policy.

- Member of the retirement system is prohibited by law from assigning the ownership rights in the member's group term life insurance policy to another person. 1977 Op. Att'y Gen. No. 77-18.

Member entitled to change beneficiaries at any time.

- Any member of the retirement system covered under the life insurance provisions has the right, under Ga. L. 1977, p. 670, § 1 (see O.C.G.A. § 47-2-128) and the terms of the member's policy, to change the member's beneficiaries at any time, assuming there is no judicial decision or statutory prohibition to the contrary. 1977 Op. Att'y Gen. No. 77-18.

Am. Jur. 2d.

- 31 Am. Jur. 2d, Exemptions, § 94 et seq. 71 Am. Jur. 2d, State and Local Taxation, § 444 et seq.

ALR.

- Validity of statute or ordinance providing for pensions for municipal employees, 37 A.L.R. 1162.

Employee retirement pension benefits as exempt from garnishment, attachment, levy, execution, or similar proceedings, 93 A.L.R.3d 711.