Mass. Gen. Laws » Part III Title II Chapter 235
Massachusetts General Laws

Mass. Gen. Laws ch. 235, § 34A (2026)

Annuities, pensions, profit sharing or retirement plans; insolvency; attachment

✓ current as of July 2026
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Section 34A. The right or interest of any person in an annuity, pension, profit sharing or other retirement plan subject to the federal Employee Retirement Income Security Act of 1974, in any plan maintained by one or more self-employed individuals as a Keogh Plan, so-called, in any plan maintained by a corporation or other business organization pursuant to section 401(a) of the Internal Revenue Code but not subject to the federal Employee Retirement Income Security Act of 1974, or in any Simplified Employee Plan, annuity plan to which the provisions of section 403(b) of the Internal Revenue Code apply or Individual Retirement Account or Annuity maintained by an individual, or in any annuity or similar contract distributed from or purchased with assets distributed from any of the foregoing, shall be exempt from the operation of any law relating to insolvency and shall not be attached or taken on execution or other process to satisfy any debt or liability of such person, except as may be necessary to satisfy (i) an order of a court of competent jurisdiction concerning divorce, separate maintenance or child support or (ii), in the event of the conviction of such person of a crime, an order of a court requiring such person to satisfy a monetary penalty or make restitution to the victim of such crime. The exemption in this section for plans maintained by an individual, whether or not self-employed, shall not apply to sums deposited, determined without regard to deposits pursuant to a rollover or transfer except to the extent protection under this section would be limited in the absence of a rollover or transfer, in said plans during the five year period preceding the individual's declaration of bankruptcy or entry of judgment in excess of 7 per cent of the total income of such individual for such period.

Notes of Decisions
Cited in 21 cases (1 in the last 5 years), 1991–2024 · leading case: Goldman v. Feinman (In Re Goldman), 192 B.R. 1 (D. Mass. 1996).
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Goldman v. Feinman (In Re Goldman), 192 B.R. 1 (D. Mass. 1996). · cites it 8× “§ 522 (b)(2) (1994) and Mass.Gen.L. ch. 235, § 34A (1994). 1 The state law provides in relevant part: The right or interest of any person in an annuity, pension, profit sharing or other retirement plan maintained in accordance with the federal Employee Retirement Income Security…”
Elias Bros. Restaurants v. Acorn Enter., Inc., 931 F. Supp. 930 (D. Mass. 1996). · cites it 9× “Mass.Gen.L. ch. 235, § 34A (emphasis added).”
In Re Printy, 171 B.R. 448 (Bankr. D. Mass. 1994). · cites it 7× “§ 522 (b)(2) and Mass.Gen.Laws Ann. ch. 235, § 34A (West Supp.”
Blacksmith Investments, LLC v. Woodford (In Re Woodford), 403 B.R. 177 (Bankr. D. Mass. 2009). · cites it 3× “As noted above, Blacksmith failed to object to the exemption claimed in the Debtor’s amended Schedule C pursuant to Mass. Gen. Laws ch. 235, § 34A. Neither party submitted evidence as to the nature of the annuity or whether it is qualified under the federal Employee Retirement…”
In Re Leclair, 461 B.R. 86 (Bankr. D. Mass. 2011). · cites it 5× “LeClair’s annuity would appropriately be subject to exemption under the provisions of Mass. Gen. Laws ch. 235 § 34A. This statute, entitled “Exemptions of Annuities, Pensions from Attachment or Execution; Exceptions,” is most frequently relied on by debtors claiming state…”
In Re Toone, 140 B.R. 605 (Bankr. D. Mass. 1992). · cites it 4× “G.L. c. 235, § 34A, and 29 U.S.C. § 1056 (d).”
In Re White, 131 B.R. 526 (Bankr. D. Mass. 1991). · cites it 5× “§ 522 (b)(2), argues that his interest in the plans is exempt under a Massachusetts exemption law, G.L. c. 235, § 34A, and under federal law, ERISA § 206(d)(1), codified at 29 U.”
In Re Sirois, 144 B.R. 12 (Bankr. D. Mass. 1992). · cites it 3× “§ 1056 (d)(1), 2 and Mass.Gen. Laws ch. 235, § 34A 3 claimed as an exemption his interest in the Haverhill Radiological Associates Inc.”
In Re DeNadai, 259 B.R. 801 (Bankr. D. Mass. 2001). · cites it 3× “The Debtor’s claim of exclusion pursuant to Mass.Gen.Laws ch. 235, § 34A concerning pension plans and retirement benefits attempts to extend the argument under the law of the Commonwealth of Massachusetts, but is equally unpersuasive for the same reasons set forth herein.”
In Re Greif, 144 B.R. 206 (Bankr. D. Mass. 1992). · cites it 7× “Is ERISA “Federal Law, other than subsection (d) of this section,” for the purposes of Section 522(b)(2)(A) of the Bankruptcy Code, such that the Plans are exempt assets and beyond the reach of the Debtor’s trustee and his creditors? The parties presented the following five…”
In Re Kellogg, 179 B.R. 379 (Bankr. D. Mass. 1995). “The exemption of this section for plans maintained by an individual shall not apply to sums deposited in said plans in excess of seven percent of the total income of such individual within five years of the individual's declaration of bankruptcy or entry of judgment.”
Piper v. United States (In Re Piper), 291 B.R. 20 (Bankr. D. Mass. 2003). “The claims of exemption themselves, which are made on Debtor's Schedule C, the schedule of property claimed as exempt, identify the assets in question as follows: IRA — -Dreyfus Trust Company IRA — Franklin Bank IRA — Michigan National Bank IRA — Paine Weber Pension — Fidelity…”
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