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Missouri Revised Statutes

Mo. Rev. Stat. § 169.587 (2026)

Benefits exempted from taxation and creditors

✓ current as of May 2026
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  169.587.  Benefits exempted from taxation and creditors — benefits not assignable. — Any retirement allowance, benefit, funds, property, or rights created by, or accruing to any person under the provisions of this chapter, 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 claim whatsoever and shall be unassignable.

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(L. 1976 S.B. 721 § 1)

CROSS REFERENCE:

Taxation by state of annuities, pensions and retirement allowances, 143.123, 143.124

Notes of Decisions
Cited in 6 cases, 1989–1995 · 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× “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.”
Davis v. Michigan Dep't of the Treasury, 489 U.S. 803 (1989). · cites it 2× “§ 10-207(o) (1988) (fire, rescue, or ambulance personnel length of service award funded by any county or municipal corporation of State exempt); Mo. Rev. Stat. § 169.587 (Supp. 1989) (retirement allowance, benefit, funds, property, or rights under public school retirement system…”
In Re Kinder, 133 B.R. 151 (Bankr. W.D. Mo. 1991). · cites it 4× “Section 169.587 (1986). While it does not appear that the Missouri courts have specifically addressed the effect of that quasi spendthrift trust provision upon the ability of the court to make a division of marital property including the pension fund, a number of state courts…”
Rusk v. Rusk, 859 S.W.2d 751 (Mo. Ct. App. 1993). · cites it 2× “Section 169.587 states: Any [public school] retirement allowance, benefit, funds, property, or rights created by, or accruing to any person under the provisions of this chapter, are hereby made and declared exempt from any tax of the state of Missouri or any political…”
Carter v. Dir. of Revenue, 805 S.W.2d 154 (Mo. 1991). · cites it 3× “540, RSMo 1986 (elected state officials and state merit system employees); Section 169.587, RSMo 1986 (teachers and school employees).”
Harmon v. Dir. of Revenue, 894 S.W.2d 154 (Mo. 1995). · cites it 2× “2 Prior to July 1, 1989, § 169.587, RSMo 1986, provided an exemption from income tax for pension income of former Missouri teachers and school employees.”
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