Retirement benefits assigned not subject to widow's claim.

- Retirement benefits of a decedent under the Teachers Retirement System are not subject to his widow's year's-support claim when the decedent has made a valid designation of a different beneficiary. Kirksey v. Teachers Retirement Sys., 250 Ga. 884, 302 S.E.2d 101 (1983).

Atlanta hotel-motel excise tax is a tax on the person occupying a guest room, not on the "transfer" of the room, and O.C.G.A. §§ 47-2-332 and47-3-28) give no tax exemption to "persons occupying a guest room." 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, 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).

Benefits not property of bankruptcy estate.

- Chapter 7 debtor's interest in a Teachers Retirement System of Georgia annuity that the debtor received as a beneficiary was excluded from the bankruptcy estate under 11 U.S.C. § 541(c)(2); the interest was in a trust because the annuity funds were still under the administration of the state pursuant to O.C.G.A. § 47-3-20 et seq., and the trust incorporated a statutory anti-alienation provision under O.C.G.A. § 47-3-28(a) enforceable under O.C.G.A. § 53-12-28. Coleman v. Hainlen (In re Hainlen), 365 Bankr. 288 (Bankr. S.D. Ga. 2007).

Retirement benefits subject to state income tax.

- Subjecting retirement benefits of retired teachers to state income taxation did not violate the constitutional prohibition against state laws impairing the obligation of contracts since the teachers had no vested right to an irrevocable exemption which was barred 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).

Cited in Shell v. Teachers Ret. Sys. of Ga., 291 Ga. App. 571, 662 S.E.2d 345 (2008).

Teacher retirement allowances exempt from income tax.

- Word "pension" denotes a gratuity, or a payment in recognition of, but not in payment for, services rendered, and a retirement is not a "pension," but is rather payment for services performed, and, hence, it is subject to the income tax unless specifically exempt, as are the funds paid as retirement allowances to teachers exempt under this statute. 1952-53 Op. Att'y Gen. p. 213 (see O.C.G.A. § 47-3-28).

Am. Jur. 2d.

- 30 Am. Jur. 2d, Executions, § 167 et seq. 31 Am. Jur. 2d, Exemptions, § 94 et seq.

C.J.S.

- 33 C.J.S., Executions, § 42. 38 C.J.S., Garnishment, §§ 27 et seq., 92 et seq., 137.

ALR.

- Retirement or pension proceeds or annuity payments under group insurance as subject to attachment or garnishment, 28 A.L.R.2d 1213.

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