Tennessee Code Annotated

Tenn. Code Ann. § 26-2-105 (2026)

State pension moneys, certain retirement plan funds or assets, exempt - Claims under qualified domestic relations order

✓ current as of May 2026

Find cases: SyfertCases citing this section JustiaTenn. Code CornellLII Search CasesGoogle Scholar

(a) All moneys received as pension from the state or a political subdivision as defined in § 4-58-102, before receipt, or while in the recipient's hands or upon deposit in the bank, shall be exempt from execution, attachment or garnishment other than an order for assignment of support issued under § 36-5-501 or a qualified domestic relations order as provided in subsection (c), whether such pensioner is the head of a family or not.

(b) Except as provided in subsection (c), any funds or other assets payable to a participant or beneficiary from, or any interest of any participant or beneficiary in, a retirement plan which is qualified under §§ 401(a), 403(a), 403(b), 408 and 408A, or an Archer medical savings account qualified under § 220 or a health savings account qualified under § 223 of the Internal Revenue Code of 1986, as amended, are exempt from any and all claims of creditors of the participant or beneficiary, except the state. All records of the debtor concerning such plan and of the plan concerning the debtor's participation in the plan, or interest in the plan, are exempt from the subpoena process.

(c) Any plan or arrangement described in subsection (b), is not exempt from the claims of an alternate payee under a qualified domestic relations order. However, the interest of any and all alternate payees under a qualified domestic relations order are exempt from any and all claims of any creditor, other than the state. As used in this subsection (c), "alternate payee" and "qualified domestic relations order" have the meaning ascribed to them in § 414(p) of the Internal Revenue Code of 1986, as amended. Notwithstanding this subsection (c) to the contrary, an optional retirement program established pursuant to title 8, chapter 25, part 2 shall honor claims under a qualified domestic relations order that complies with § 8-25-210.

Amended by 2016 Tenn. Acts, ch. 962, s 2, eff. 4/27/2016.

Amended by 2016 Tenn. Acts, ch. 931, Secs.s 2, s 3, s 4 eff. 7/1/2016.

Amended by 2016 Tenn. Acts, ch. 931, s 1, eff. 7/1/2016.

Amended by 2015 Tenn. Acts, ch. 440, s 1, eff. 7/1/2015.

Acts 1978, ch. 915, § 7; T.C.A., § 26-206; Acts 1986, ch. 890, § 8; 1988, ch. 854, § 1; 1997 , ch. 303, § 2, T.C.A., § 26-2-104; Acts 2001, ch. 260, § 1; 2005, ch. 204, § 25; 2007 , ch. 176, § 1.

Notes of Decisions

Cited in 23 cases (3 in the last 5 years), 1988–2026 · leading case: Lawrence v. Jahn (In Re Lawrence), 219 B.R. 786 (E.D. Tenn. 1998).

Sort: Relevance Newest Treatment

Lawrence v. Jahn (In Re Lawrence), 219 B.R. 786 (E.D. Tenn. 1998). · cites it 28× “Lawrence and the Trustee disagreed about the interpretation and application of Tenn.Code Ann. §§ 26-2-105 and 26-2-106. Lawrence contended that his accounts receivable are “disposable earnings” under § 26-2-105.”

In Re Lawrence, 205 B.R. 115 (Bankr. E.D. Tenn. 1997). · cites it 9× “Tenn.Code Ann. §§ 26-2-105, -106 (“garnishment statute”).”

In Re Duncan, 140 B.R. 210 (Bankr. E.D. Tenn. 1992). · cites it 6× ““Earnings” and “disposable earnings” are defined for purposes of Tenn.Code Ann. § 26-2-106 (1980) at Tenn.”

In Re Daley, 459 B.R. 270 (Bankr. E.D. Tenn. 2011). · cites it 6× “§ 408 may the Debtor claim an exemption allowed under T.C.A. § 26-2-105(b) and 11 U.S.C. § 522 (b)(3)(C)? I The following facts are not in dispute.”

Roup v. Com. Rsch., LLC, 2015 CO 38 (Colo. 2015). “345(1)(0) (2014); Tenn.Code Ann. § 26-2-105(b) (2014); Tex.”

Denise E. Mooney v. Joy R. Webster, 812 F.3d 1276 (11th Cir. 2016). “345(1)(o); Tenn.Code Ann. § 26-2-105(b); Tex. Prop.Code § 42.”

In re James, 489 B.R. 731 (Bankr. E.D. Tenn. 2013). · cites it 2× “” Tenn.Code Ann. § 26-2-105(b). In order to determine whether a plan is qualified, the Bankruptcy Code further provides: For purposes of paragraph (3)(C) and subsection (d)(12), the following shall apply: (A) If the retirement funds are in a retirement fund that has received a…”

Kenneth Kelly v. Thomas A. Stewart (Tenn. Ct. App. 2025). · cites it 52× “Defendant filed a motion to quash, citing Tenn. Code Ann. § 26-2-105 (b) and its exemption of certain retirement plans from garnishment.”

In re Vandeberg, 276 B.R. 581 (Bankr. E.D. Tenn. 2001). · cites it 20× “00 in retirement account funds under Tenn. Code Ann. § 26-2-105 (b) which, on the date of the Debtor’s filing, provided: *584 Except [for domestic relations provisions not relevant to this case], any funds or other assets payable to a participant or beneficiary from, or any…”

In Re Berry, 268 B.R. 819 (Bankr. E.D. Tenn. 2001). · cites it 2× “The Court infers that in § 26-2-105 the Tennessee legislature intended to require qualification under either § 401(a), 403(a), 403(b), or 408 instead of requiring compliance with all four, because § 401(a) (qualified pension, profit-sharing, and stock bonus plans), § 403(a)…”

In Re Raymond B. Yates, Debtor. William T. Hendon, Tr. v. Raymond B. Yates, M.D., P.C. Profit Sharing Plan Raymond B. Yates, Tr., 287 F.3d 521 (6th Cir. 2002). “§§ 1132 (a)(3) and (5)) and a Tennessee statute, Tenn. Code Ann. § 26-2-105 (b). Therefore, argue the appellants, the money in question was not subject to recapture by the trustee in bankruptcy, given the Bankruptcy Code provision ( 11 U.”

In Re Stanger, 385 B.R. 758 (Bankr. D. Idaho 2008). “”); Tenn.Code § 26-2-105(b) ("any interest of any participant or beneficiary in .”

Show all 23 citing cases →

— Tenn. Code Ann. § 26-2-105(1) — 2 cases

Lawrence v. Jahn (In Re Lawrence), 219 B.R. 786 (E.D. Tenn. 1998). “Lawrence and the Trustee disagreed about the interpretation and application of Tenn.Code Ann. §§ 26-2-105 and 26-2-106. Lawrence contended that his accounts receivable are “disposable earnings” under § 26-2-105.”

In Re Lawrence, 205 B.R. 115 (Bankr. E.D. Tenn. 1997). “Tenn.Code Ann. §§ 26-2-105, -106 (“garnishment statute”).”

— Tenn. Code Ann. § 26-2-105(3) — 2 cases

In Re Lawrence, 205 B.R. 115 (Bankr. E.D. Tenn. 1997). “Tenn.Code Ann. §§ 26-2-105, -106 (“garnishment statute”).”

— Tenn. Code Ann. § 26-2-105(a) — 1 case

In Re Berry, 268 B.R. 819 (Bankr. E.D. Tenn. 2001). “The Court infers that in § 26-2-105 the Tennessee legislature intended to require qualification under either § 401(a), 403(a), 403(b), or 408 instead of requiring compliance with all four, because § 401(a) (qualified pension, profit-sharing, and stock bonus plans), § 403(a)…”

— Tenn. Code Ann. § 26-2-105(b) — 10 cases

In Re Daley, 459 B.R. 270 (Bankr. E.D. Tenn. 2011). “§ 408 may the Debtor claim an exemption allowed under T.C.A. § 26-2-105(b) and 11 U.S.C. § 522 (b)(3)(C)? I The following facts are not in dispute.”

Roup v. Com. Rsch., LLC, 2015 CO 38 (Colo. 2015). “345(1)(0) (2014); Tenn.Code Ann. § 26-2-105(b) (2014); Tex.”

Denise E. Mooney v. Joy R. Webster, 812 F.3d 1276 (11th Cir. 2016). “345(1)(o); Tenn.Code Ann. § 26-2-105(b); Tex. Prop.Code § 42.”

In re James, 489 B.R. 731 (Bankr. E.D. Tenn. 2013). “” Tenn.Code Ann. § 26-2-105(b). In order to determine whether a plan is qualified, the Bankruptcy Code further provides: For purposes of paragraph (3)(C) and subsection (d)(12), the following shall apply: (A) If the retirement funds are in a retirement fund that has received a…”

In Re Stanger, 385 B.R. 758 (Bankr. D. Idaho 2008). “”); Tenn.Code § 26-2-105(b) ("any interest of any participant or beneficiary in .”

— Tenn. Code Ann. § 26-2-105(l) — 1 case

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.