U.S. Code » Title 45 » Chapter CHAPTER 9— RETIREMENT OF RAILROAD EMPLOYEES › Subchapter SUBCHAPTER IV— RAILROAD RETIREMENT ACT OF 1974

45 U.S.C. § 231m

Assignability; exemption from levy

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(a) Except as provided in subsection (b) of this section and the Internal Revenue Code of 1986 [26 U.S.C. 1 et seq.], notwithstanding any other law of the United States, or of any State, territory, or the District of Columbia, no annuity or supplemental annuity shall be assignable or be subject to any tax or to garnishment, attachment, or other legal process under any circumstances whatsoever, nor shall the payment thereof be anticipated 11 So in original. Probably should be followed by a period.(b)(1) This section shall not operate to exclude the amount of any supplemental annuity paid to an individual under section 231a(b) of this title from income taxable pursuant to the Federal income tax provisions of the Internal Revenue Code of 1986 [26 U.S.C. 1 et seq.].(2) This section shall not operate to prohibit the characterization or treatment of that portion of an annuity under this subchapter which is not computed under section 231b(a), 231c(a), or 231c(f) of this title, or any portion of a supplemental annuity under this subchapter, as community property for the purposes of, or property subject to, distribution in accordance with a court decree of divorce, annulment, or legal separation or the terms of any court-approved property settlement incident to any such court decree. The Board shall make payments of such portions in accordance with any such characterization or treatment or any such decree or settlement.(3)(A) Payments made pursuant to paragraph (2) of this subsection shall not require that the employee be entitled to an annuity under section 231a(a)(1) of this title: Provided, however, That where an employee is not entitled to such an annuity, payments made pursuant to paragraph (2) may not begin before the month in which the following three conditions are satisfied:(i) The employee has completed ten years of service in the railroad industry or, five years of service all of which accrues after December 31, 1995.(ii) The spouse or former spouse attains age 62.(iii) The employee attains age 62 (or if deceased, would have attained age 62).(B) Payments made pursuant to paragraph (2) of this subsection shall terminate upon the death of the spouse or former spouse, unless the court document provides for termination at an earlier date. Notwithstanding the language in a court order, that portion of payments made pursuant to paragraph (2) which represents payments computed pursuant to section 231b(f)(2) of this title shall not be paid after the death of the employee.(C) If the employee is not entitled to an annuity under section 231a(a)(1) of this title, payments made pursuant to paragraph (2) of this subsection shall be computed as though the employee were entitled to an annuity.(Aug. 29, 1935, ch. 812, § 14, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1345; amended Pub. L. 98–76, title IV, § 419(a), Aug. 12, 1983, 97 Stat. 438; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 110–458, title I, § 110(a)(1), Dec. 23, 2008, 122 Stat. 5112.)Editorial NotesAmendments

2008—Subsec. (b)(3). Pub. L. 110–458 added par. (3).

1986—Subsecs. (a), (b)(1). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

1983—Subsec. (a). Pub. L. 98–76, § 419(a)(1), substituted “(a) Except as provided in subsection (b) of this section and the Internal Revenue Code of 1954, notwithstanding” for “Notwithstanding”.

Subsec. (b)(1). Pub. L. 98–76, § 419(a)(2), substituted “(b)(1) This” for “: Provided, however, That the provisions of this”.

Subsec. (b)(2). Pub. L. 98–76, § 419(a)(3), added par. (2).

Statutory Notes and Related SubsidiariesEffective Date of 2008 Amendment

Pub. L. 110–458, title I, § 110(b)(1), Dec. 23, 2008, 122 Stat. 5112, provided that: “The amendment made by subsection (a)(1) [amending this section] shall apply with respect to payments due for months after August 2007. If, prior to the effective date of such amendment, payment pursuant to paragraph (2) of section 14(b) of the Railroad Retirement Act of 1974 (45 U.S.C. 231m(b)) was terminated because of the employee’s death, payment to the former spouse may be reinstated for months after August 2007.”

Effective Date of 1983 Amendment

Pub. L. 98–76, title IV, § 419(b), Aug. 12, 1983, 97 Stat. 438, provided that: “The amendments made by this section [amending this section] shall apply with respect to annuity amounts payable for months beginning after the date of the enactment of this Act [Aug. 12, 1983].”

Notes of Decisions
Cited in 153 cases (5 in the last 5 years), 1977–2026 · leading case: Olson v. Olson, 445 N.W.2d 1 (N.D. 1989).
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Olson v. Olson, 445 N.W.2d 1 (N.D. 1989). · cites it 10× “The United States Supreme Court concluded that division of railroad retirement benefits in divorce was prohibited by 45 U.S.C. § 231m which protected benefits from legal process and exempted benefits from taxation, garnishment, and attachment.”
Pearson v. Pearson, 488 S.E.2d 414 (W. Va. 1997). · cites it 6× “The United States Supreme Court held that 45 U.S.C. § 231m specifically prohibited the division of benefits payable under the Act as property in a divorce.”
Anthis v. Copland, 270 P.3d 574 (Wash. 2012). · cites it 4× “The Supreme Court made clear the provision continues in force even after the funds are received by the beneficiary. Hisquierdo, 439 U.S. at 583 .”
Hisquierdo v. Hisquierdo, 439 U.S. 572 (1979). · cites it 2× “" 45 U. S. C. § 231m. [7] In 1975, Congress made an exception to § 231m and similar provisions in all other federal benefit plans.”
In Re the Marriage of Zappanti, 80 P.3d 889 (Colo. Ct. App. 2003). · cites it 2× “In Hisquierdo , the Supreme Court interpreted the anti-attachment laws of the Railroad Retirement Act, 45 U.S.C. § 231m, as preempting a state court from dividing railroad retirement benefits in a dissolution of marriage action.”
Matter of Marriage of Swan & Swan, 720 P.2d 747 (Or. 1986). · cites it 5× “45 USC § 231m provided: “Notwithstanding any other law of the United States, or of any State, territory, or the District of Columbia, no annuity or supplemental annuity shall be assignable or be subject to any tax or to garnishment, attachment, or other legal process under any…”
Eichelberger v. Eichelberger, 582 S.W.2d 395 (Tex. 1979). · cites it 2× “," quoting 45 U.S. C.A. § 231m. The only exception to this rule is found in Section 459 of the Social Security Act, 42 U.”
Rose v. Rose, 481 U.S. 619 (1987). · cites it 2× “See 45 U. S. C. § 231m(b)(2) (1982 ed., Supp.”
Leners v. Leners, 302 Neb. 904 (Neb. 2019). “, citing 45 U.S.C. § 231m(b)(2) (2000), and 20 C.F.”
Ridgway v. Ridgway, 454 U.S. 46 (1981). · cites it 2× “III) provides that "[n]otwithstanding any other provision of law, effective January 1, 1975, moneys (the entitlement to which is based upon remuneration for employment) due from, or payable by, the United States or the District of Columbia (including any agency, subdivision, or…”
Jackson v. Sollie, 141 A.3d 1122 (Md. 2016). · cites it 4× “The Supreme Court explained that the Railroad Retirement Act, specifically 45 U.”
In re the Marriage of Herald, 322 P.3d 546 (Or. 2014). · cites it 4× “]” Hisquierdo, 439 US at 576 (quoting 45 USC § 231m) (emphasis added). Section 407(a) does not contain language that corresponds to the emphasized text above.”
Show all 153 citing cases →
— 45 U.S.C. § 231m(a) — 33 cases
Anthis v. Copland, 270 P.3d 574 (Wash. 2012). “The Supreme Court made clear the provision continues in force even after the funds are received by the beneficiary. Hisquierdo, 439 U.S. at 583 .”
Meyer v. UST-United States Tr. (In Re Scholz), 699 F.3d 1167 (9th Cir. 2012).
Hoult v. Hoult, 373 F.3d 47 (1st Cir. 2004).
In Re Marriage of Hulstrom, 794 N.E.2d 980 (Ill. App. Ct. 2003).
United States v. Raymond P. Novak, 476 F.3d 1041 (9th Cir. 2007).
— 45 U.S.C. § 231m(b) — 1 case
Meyer v. Scholz (In Re Scholz), 447 B.R. 887 (9th Cir. BAP 2011).
— 45 U.S.C. § 231m(b)(2) — 28 cases
Olson v. Olson, 445 N.W.2d 1 (N.D. 1989). “The United States Supreme Court concluded that division of railroad retirement benefits in divorce was prohibited by 45 U.S.C. § 231m which protected benefits from legal process and exempted benefits from taxation, garnishment, and attachment.”
Rose v. Rose, 481 U.S. 619 (1987). “See 45 U. S. C. § 231m(b)(2) (1982 ed., Supp.”
Leners v. Leners, 302 Neb. 904 (Neb. 2019). “, citing 45 U.S.C. § 231m(b)(2) (2000), and 20 C.F.”
In Re the Marriage of Zappanti, 80 P.3d 889 (Colo. Ct. App. 2003). “In Hisquierdo , the Supreme Court interpreted the anti-attachment laws of the Railroad Retirement Act, 45 U.S.C. § 231m, as preempting a state court from dividing railroad retirement benefits in a dissolution of marriage action.”
Shearer v. Shearer, 700 N.W.2d 580 (Neb. 2005).
— 45 U.S.C. § 231m(b)(l) — 1 case
Slattery v. United States, 16 Cl. Ct. 79 (Ct. Cl. 1988).
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