Missouri Revised Statutes

Mo. Rev. Stat. § 104.250 (2026)

Law creates vested rights

✓ current as of May 2026

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104.250. Law creates vested rights — benefits exempt from taxes and executions — exception, subject to child support and spousal maintenance. — 1. All payroll deductions and deferred compensation provided for under sections 104.010 to 104.270 are hereby made obligations of the state of Missouri. No alteration, amendment, or repeal of sections 104.010 to 104.270 shall affect the then existing rights of members and beneficiaries, but shall be effective only as to rights which would otherwise accrue under sections 104.010 to 104.270 as a result of services rendered by an employee after such alteration, amendment, or repeal.

2. Any annuity, benefits, funds, property, or rights created by, or accruing to, any person under the provisions of sections 104.010 to 104.270 are hereby made and declared exempt from any tax of the state of Missouri or any political subdivision or taxing body thereof, and shall not be subject to execution, garnishment, attachment, writ of sequestration, or any other process or claim whatsoever, and shall be unassignable except that any payment from the retirement system shall be subject to the collection of child support or spousal maintenance.

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(L. 1955 p. 718 § 24, A.L. 1983 H.B. 713 Revision, A.L. 2002 H.B. 1455)

Effective 7-11-02

CROSS REFERENCE:

Taxability of retirement benefits, 143.124

Notes of Decisions

Cited in 2 cases, 1989–2006 · leading case: Hackman v. Dir. of Revenue, 771 S.W.2d 77 (Mo. 1989).

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Hackman v. Dir. of Revenue, 771 S.W.2d 77 (Mo. 1989). · cites it 10× “365, RSMo 1986 (police and fire pensions); Section 104.250 RSMo 1986 (pensions of former employees of the State Highway Patrol and former employees of the Department of *80 Highways and Transportation); Section 104.”

Nohr v. LeFaivre, 201 S.W.3d 72 (Mo. Ct. App. 2006). · cites it 2× “LeFaivre also claims the Court lacked authority to enforce its 1988 Order because, when it was entered, pension benefits were not subject to other claims and were unassignable under section 104.250. Even though this statute was amended in 2002 to subject retirement payments to…”

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