Mass. Gen. Laws » Part I Title IV Chapter 32
Massachusetts General Laws

Mass. Gen. Laws ch. 32, § 19 (2026)

Exemption from taxation, attachments and assignments; exception

✓ current as of July 2026
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Section 19. The funds of each system established under the provisions of sections one to twenty-eight, inclusive, so far as they are invested in personal property, shall be exempt from taxation. The rights of a member to an annuity, pension or retirement allowance, such annuity, pension or retirement allowance itself, and all his rights in the funds of any system established under the provisions of such sections, shall be exempt from taxation, including income taxes levied under the provisions of chapter sixty-two, and from the operation of any law relating to bankruptcy or insolvency and shall not be attached or taken upon execution or other process. That portion of the estate of any deceased member consisting of any sum or sums received from any system under the provisions of sections one to twenty-eight, inclusive, shall not be included in computing any legacy or succession tax under the provisions of chapter sixty-five. No assignment of any right in or to any funds, annuities, pensions or retirement allowances under any system shall be valid except such assignment as may be made for the purpose of making restitution in the case of dereliction of duty by any member as set forth in section fifteen, and except such assignment made in writing by a retired member, authorizing the board to withhold each month such amount as he may designate for the payment of subscriber premiums applicable to a hospitalization, medical and surgical insurance, or to a life insurance, in effect with a nonprofit hospital and medical service corporation or insurance company at the time of his retirement, and except such assignment made in writing by a retired member authorizing the board to withhold each month such amount as he may designate for the payment of income taxes levied under the Internal Revenue Code of the United States or the General Laws of the commonwealth. No assignment shall be permitted in the case of a retired member of the teachers' retirement system for the payment of the monthly premium for an insurance policy issued under chapter thirty-two B, except as provided for in section nineteen B of this chapter or in section twelve of chapter thirty-two A. For persons making the election provided for in subdivision (1) of section nineteen B, such premium payments shall be paid by the retired member to the treasurer of the governmental unit to which the group policy under which the member is insured was issued, in accordance with such requirements as such treasurer may prescribe.

Nothing in this section shall prevent a member's annuity pension, retirement allowance or return of accumulated total deductions from being attached, taken on execution, assigned, or subject to other process to satisfy a support order under chapter two hundred and eight, two hundred and nine, two hundred and nine A, two hundred and nine C, two hundred and seventy-three, or received, entered or registered pursuant to chapter 209D, or an assignment of marital property under chapter two hundred and eight.

Notes of Decisions
Cited in 13 cases, 1986–2017 · leading case: Randall v. Haddad, 468 Mass. 347 (Mass. 2014).
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Randall v. Haddad, 468 Mass. 347 (Mass. 2014). · cites it 8× “754 (1974), contending that Haddad’s retirement account was exempt from attachment pursuant to G. L. c. 32, § 19, and that the Commonwealth had not waived its sovereign immunity to be sued as a trustee.”
Drake v. Massachusetts Dep't of Revenue (In Re Drake), 434 B.R. 11 (Bankr. D. Mass. 2010). · cites it 5× “Drake also argues that Mass. Gen. Laws ch. 32, § 19 exempts the Pension from attachment by a tax lien.”
Middlesex Ret. Sys., LLC v. Bd. of Assessors, 903 N.E.2d 210 (Mass. 2009). · cites it 2× “59, § 5, Eighth, specifically exempts “[p]ersonal property of any retirement association exempted by [G. L. c. 32, § 19],” and because retirement associations are mentioned nowhere else in § 5, the Legislature intended to exempt only “certain personal property of a retirement…”
Carpenter v. Carpenter, 901 N.E.2d 694 (Mass. App. Ct. 2009). · cites it 2× “The parties make no argument before us that requires that we consider whether, in 1986, the first judge had the authority under G. L. c. 32, § 19, as amended through St.”
In Re Costa, 937 A.2d 288 (N.H. 2007). “Mass. Gen. Laws Ann. ch. 32, § 19 ; see also Brower v.”
Early v. Early, 604 N.E.2d 17 (Mass. 1992). “The husband points to G. L. c. 32, § 19 (1990 ed.), and argues that the assignment is invalid thereunder.”
Early v. State Bd. of Ret., 652 N.E.2d 598 (Mass. 1995). · cites it 2× “The former husband appealed the divorce judgment to the Appeals Court, on the ground, inter alia, that the trial judge lacked authority to include his accrued public employee pension rights in the division of marital property under the last paragraph of G. L. c. 32, § 19 (1994…”
In re Sjogren, 570 B.R. 1 (Bankr. D. Mass. 2017). “235, § 34 (A) and Mass. Gen. Laws ch. 32, § 19 , but he listed the amount exempted as “100% of fair market value, up to any applicable statutory limit.”
In Re Silviera, 186 B.R. 168 (Bankr. D. Mass. 1995). “§ 1001 et seg. 4 . While G.L. c. 32 lacks the express enforcement procedures available in ERISA, 29 U.”
Contributory Ret. Bd. v. Mangiacotti, 547 N.E.2d 21 (Mass. 1989). “The Arlington contributory retirement board (board) brought this action seeking a declaration that G. L. c. 32, § 19 (1988 ed.), prohibits the assignment of any portion of James’s pension as a division of marital property and that the qualified domestic relations order is of no…”
Cepek v. Cepek, 493 N.E.2d 881 (Mass. App. Ct. 1986). “” G. L. c. 32, § 19, as appearing in St. 1981, c.”
In Re DeVoe, 134 B.R. 74 (Bankr. D. Mass. 1991). “175, § 132C (group annuity benefits are exempt); G.L. c. 32, §§ 19 & 41 (public employees' retirement benefits are exempt except against claims under support orders); G.”
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