Pennsylvania State Bankruptcy Exemptions
42 Pa. Cons. Stat. § 8127. Personal earnings exempt from process
(a) GENERAL RULE AND EXCEPTIONS.-- The wages, salaries and commissions of
individuals shall while in the hands of the employer be exempt from any
attachment, execution or other process except upon an action or proceeding:
(1) Under 23 Pa.C.S. Pt. IV (relating to divorce).
(2) For support.
(3) For board for four weeks or less.
(3.1) For amounts awarded to a judgment creditor- landlord arising out of a
residential lease upon which the court has rendered judgment which is final.
However, the amount subject to attachment shall have deducted from it any
security deposit held by the judgment creditor-landlord and forfeited by the
judgment debtor-tenant under section 511.1 of the act of April 6, 1951 (P.L.
69, No. 20), known as The Landlord and Tenant Act of 1951, unless the security
deposit has been applied to payment of rent due on the same premises for which
the judgment for attachment has been entered. The judgment creditor-landlord
shall have the burden of proving that such security deposit has been applied to
payment of rent due on the premises herein described. The sum attached shall be
no more than 10% of the net wages per pay period of the judgment debtor-tenant
or a sum not to place the debtor's net income below the poverty income
guidelines as provided annually by the Federal Office of Management and Budget,
whichever is less. For the purposes of this paragraph, "net wages" shall mean
all wages paid less only the following items:
(i) Federal, State and local income taxes.
(ii) F.I.C.A. payments and nonvoluntary retirement payments.
(iii) Union dues.
(iv) Health insurance premiums.
(3.2) In the case of wage attachment arising out of a residential lease, to
implement the wage attachment, the judgment creditor- landlord shall comply
with the Pennsylvania Rules of Civil Procedure and any applicable local rules.
The judgment of the district justice, magistrate or any other court having
jurisdiction over landlord and tenant matters or a judgment before the court of
common pleas shall reflect that portion of the judgment which is for physical
damages arising out of a residential lease.
(4) Under the act of August 7, 1963 (P.L. 549, No. 290), referred to as the
Pennsylvania Higher Education Assistance Agency Act.
(5) For restitution to crime victims, costs, fines or bail judgments pursuant
to an order entered by a court in a criminal proceeding.
(b) PRIORITY.-- An order of attachment for support shall have priority over any
other attachment, execution, garnishment or wage assignment.
(c) DUTY OF EMPLOYER.--
(1) For any wage attachment arising out of a residential lease, the employer
shall send the attached wages to the prothonotary of the court of common pleas
within 15 days from the close of the last pay period in each month. The
employer shall be entitled to deduct from the moneys collected from each
employee the costs incurred from the extra bookkeeping necessary to record such
transactions, not exceeding $ 5 of the amount of money so collected. If an
employer is served with more than one attachment arising out of a residential
lease against the same judgment debtor, then the attachments shall be satisfied
in the order in which they were served. Each prior attachment shall be
satisfied before any effect is given to a subsequent attachment, subject to
subsection (a)(3.2). Upon receipt of the wages, the prothonotary of the court
of common pleas shall record and send said wages to the judgment
creditor-landlord.
(2) For any wage attachment not arising out of a residential lease, the
employer shall send the attached withheld wages to the prothonotary of the
court of common pleas to be recorded, and upon receipt, the wages shall be sent
to the creditor.
(d) DUTY OF JUDGMENT CREDITOR-LANDLORD.--
(1) Any judgment creditor-landlord who has received satisfaction of any
judgment pursuant to this section shall enter satisfaction in the office of the
clerk of the court where such judgment is outstanding, which satisfaction shall
forever discharge the judgment.
(2) A judgment creditor-landlord who shall fail or refuse for more than 30 days
after receiving satisfaction to comply with paragraph (1) shall pay to the
judgment debtor-tenant as liquidated damages 1% of the original amount of the
judgment for each day of delinquency beyond such 30 days but not more than 50%
of the original amount of the judgment. Such liquidated damages shall be
recoverable pursuant to general rules, by supplementary proceedings in the
matter in which the judgment was entered.
(e) PROHIBITION AGAINST DISCHARGE.-- The employer shall not take any adverse
action against any individual solely because his wages, salaries or commissions
have been attached.
(f) VICTIM OF ABUSE.-- This section shall not apply and no wage attachment
shall be issued against an abused person or victim, as defined in 23 Pa.C.S. §
6102 (relating to definitions), for physical damages related to residential
leases when said person has obtained a civil protection order pursuant to 23
Pa.C.S. § 6101 et seq. (relating to protection from abuse), or has obtained a
protective order pursuant to 18 Pa.C.S. § 4954 (relating to protective orders),
or is a victim-witness as defined by 18 Pa.C.S. § 4951 (relating to
definitions), in a criminal proceeding against a family or household member, as
defined in 23 Pa.C.S. § 6102, and it is determined by the court that the
physical damages were caused by the family or household member.
(g) APPLICATION OF SECTION.-- This section shall apply to all judgments which
remain unsatisfied or arise on or after the effective date of this subsection.
(h) DEFINITION.-- For purposes of this section, "physical damages" shall mean
the abuse of the physical makeup of the leasehold premises. The term shall
include, but not be limited to, the abuse of walls, floors, ceilings or any
other physical makeup of the leasehold premises.
42 Pa. Cons. Stat. § 8123. General monetary exemption
(a) GENERAL RULE. --In addition to any other property specifically exempted by
this subchapter, property of the judgment debtor (including bank notes, money,
securities, real property, judgments or other indebtedness due the judgment
debtor) to the value of $ 300 shall be exempt from attachment or execution on a
judgment. Within such time as may be prescribed by general rules the judgment
debtor may claim the exemption in kind and may designate the specific items of
property to which the exemption provided by this section shall be applicable
unless the designated property is not capable of appropriate division, or the
judgment debtor may claim the exemption in cash out of the proceeds of the
sale.
(b) EXCEPTION.-- Subsection (a) shall not apply to any judgment:
(1) For support.
(2) Debtor who is not an individual.
(3) Obtained for board for four weeks or less.
(4) For $ 100 or less obtained for wages for manual labor.
(5) Obtained in foreclosing a mortgage secured upon real property whether the
judgment is by an action in mortgage foreclosure or an action on a note, bond
or other evidence of indebtedness accompanying a
mortgage. The exception to the general monetary exemption provided for in this
paragraph shall be limited to the real property secured by the mortgage. The
exception shall not apply to any deficiency judgment.
(c) EXECUTIONS ISSUED BY MINOR JUDICIARY. --As to executions issued by the
minor judiciary the amount of the exemption specified in subsection (a) shall
be reduced by the value of any real or personal property of the judgment debtor
which is generally subject to attachment or execution but which by law is not
subject to attachments or executions issued by the minor judiciary.
42 Pa. Cons. Stat. § 8124. Exemption of particular property
(a) GOODS.-- The following personal property of the judgment debtor shall be
exempt from attachment or execution on a judgment:
(1) Wearing apparel.
(2) Bibles and school books.
(3) Sewing machines belonging to seamstresses or used and owned by private
families, but not including sewing machines kept for sale or hire.
(4) Uniforms and accoutrements as provided by 51 Pa.C.S. § 4103 (relating to
exemption of uniforms and equipment).
(b) RETIREMENT FUNDS AND ACCOUNTS.--
(1) Except as provided in paragraph (2), the following money or other property
of the judgment debtor shall be exempt from attachment or execution on a
judgment:
(i) Certain amounts payable under the Public School Employees' Retirement Code
as provided by 24 Pa.C.S. § 8533 (relating to taxation, attachment and
assignment of funds).
(ii) Certain amounts payable under the State Employees' Retirement Code as
provided by 71 Pa.C.S. § 5953 (relating to taxation, attachment and assignment
of funds).
(iii) The retirement allowance provided for in the act of May 24, 1893 (P.L.
129, No. 82).
(iv) Compensation or pension provided for in the act of May 20, 1915 (P.L. 566,
No. 242).
(v) Compensation or pension provided for in the act of May 28, 1915 (P.L. 596,
No. 259).
(vi) The retirement allowance, contributions and returned contributions under
the act of February 1, 1974 (P.L. 34, No. 15), known as the "Pennsylvania
Municipal Retirement Law."
(vii) Any pension or annuity, whether by way of a gratuity or otherwise,
granted or paid by any private corporation or employer to a retired employee
under a plan or contract which provides that the pension or annuity shall not
be assignable.
(viii) Any retirement or annuity fund of any self-employed person (to the
extent of payments thereto made while solvent, but not exceeding the amount
actually excluded or deducted as retirement funding for Federal income tax
purposes) and the appreciation thereon, the income therefrom and the benefits
or annuity payable thereunder.
(ix) Any retirement or annuity fund provided for under section 401(a), 403(a)
and (b), 408, 408A, 409 or 530 of the Internal Revenue Code of 1986 (Public Law
99-514, 26 U.S.C. § 401(a), 403(a) and (b), 408, 408A, 409 or 530), the
appreciation thereon, the income therefrom, the benefits or annuity payable
thereunder and transfers and rollovers between such funds. This subparagraph
shall not apply to:
(A) Amounts contributed by the debtor to the retirement or annuity fund within
one year before the debtor filed for bankruptcy. This shall not include amounts
directly rolled over from other funds which are exempt from attachment under
this subparagraph.
(B) Amounts contributed by the debtor to the retirement or annuity fund in
excess of $ 15,000 within a one-year period. This shall not include amounts
directly rolled over from other funds which are exempt from attachment under
this subparagraph.
(C) Amounts deemed to be fraudulent conveyances.
(2) The exemptions provided by paragraph (1)(i) through (vi) shall be subject
to any inconsistent provision of the act of July 8, 1978 (P.L. 752, No. 140),
known as the "Public Employee Pension Forfeiture Act."
(c) INSURANCE PROCEEDS. --The following property or other rights of the
judgment debtor shall be exempt from attachment or execution on a judgment:
(1) Certain amounts paid, provided or rendered by a fraternal benefit society
as provided by 40 Pa.C.S. § 6531 (relating to benefits not attachable).
(2) Claims and compensation payments under the act of June 2, 1915 (P.L. 736,
No. 338), known as "The Pennsylvania Workmen's Compensation Law," except as
otherwise provided in the act.
(3) Any policy or contract of insurance or annuity issued to a solvent insured
who is the beneficiary thereof, except any part thereof exceeding an income or
return of $ 100 per month.
(4) Any amount of proceeds retained by the insurer at maturity or otherwise
under the terms of an annuity or policy of life insurance if the policy or a
supplemental agreement provides that such proceeds and the income therefrom
shall not be assignable.
(5) Any policy of group insurance or the proceeds thereof.
(6) The net amount payable under any annuity contract or policy of life
insurance made for the benefit of or assigned to the spouse, children or
dependent relative of the insured, whether or not the right to change the named
beneficiary is reserved by or permitted to the insured. The preceding sentence
shall not be applicable to the extent the judgment debtor is such spouse, child
or other relative.
(7) The net amount payable under any accident or disability insurance.
(8) Certain amounts paid, provided or rendered by a fraternal benefit society
as provided by section 305 of the act of July 29, 1977 (P.L. 105, No. 38),
known as the "Fraternal Benefit Society Code."
(9) Certain amounts paid, provided or rendered under the provisions of section
106(f) of the act of July 19, 1974 (P.L. 489, No. 176), known as the
"Pennsylvania No-fault Motor Vehicle Insurance Act."
(10) Certain amounts paid, provided or rendered under the provisions of section
703 of the act of December 5, 1936 (2nd Sp.Sess., 1937 P.L. 2897, No. 1), known
as the "Unemployment Compensation Law."
40 Pa. Cons. Stat. § 514. Retaining proceeds under policy; anticipating or
alienating; rights of creditors
Whenever under the terms of any annuity or policy of life insurance, or under
any written agreement supplemental thereto, issued by any insurance company,
domestic or foreign, lawfully doing business in this State, the proceeds are
retained by such company at maturity or otherwise, no person entitled to any
part of such proceeds, or any instalment of interest due or to become due
thereon, shall be permitted to commute, anticipate, encumber, alienate or
assign the same, or any part thereof, if such permission is expressly withheld
by the terms of such policy or supplemental agreement; and, further, that such
company shall not be required to segregate such funds, but may hold them as a
part of its general corporate funds.
77 Pa. Cons. Stat. § 621. Preference right of compensation against assets of
employer; prohibition of assignment
The right of compensation granted by this article of this act shall have the
same preference (without limit of amount) against the assets of an employer,
liable for such compensation, as is now or may hereafter be allowed by law for
a claim for unpaid wages for labor: Provided, however, That no claim for
compensation shall have priority over any judgment, mortgage, or conveyance of
land recorded prior to the filing of the petition, award, or agreement as to
compensation in the office of the prothonotary of the county in which the land
is situated. Claims for payments due under this article of this act and
compensation payments made by virtue thereof shall not be assignable.
43 Pa. Cons. Stat. § 863. No assignment of compensation; exemptions
No assignment, pledge, or encumbrance of any right to compensation which is or
may become due or payable under this act shall be valid, and such rights to
compensation shall be exempt from levy, execution, attachment, or any other
remedy whatsoever provided for the collection of debt. Compensation payments
received by an employe, so long as they are not mingled with other funds of the
employe, shall be exempt from any remedy whatsoever for the collection of all
debts, except debts incurred for necessaries furnished to such individual or
his spouse or dependents during the time when such individual was unemployed.
No waiver of any exemption provided for in this section shall be valid:
Provided, however, That upon receipt of notification, the department shall
forward to the Department of Public Assistance benefit checks equal to amount
of public assistance paid to an individual for necessaries furnished such
individual or his spouse or dependents during the time when such individual was
unemployed.
51 Pa. Cons. Stat. § 20012. Exemption from attachment, etc.; assignments to
veterans' organizations
No sum payable under this act to a veteran, or to any other person under this
act, shall be subject to attachment, levy, or seizure under any legal or
equitable process, and shall be exempt from all state taxation. No right to
compensation under the provisions of this act shall be assignable, except as
hereinafter provided, or serve as a security for any loan. Any assignment or
loan made in violation of the provisions of this section shall be held void:
Provided, however, That assignments to any group or organization of veterans,
incorporated or unincorporated, or to any nonprofit corporation heretofore
formed solely for aiding disabled or incapacitated veterans, and assignments to
the State Veterans' Commission, shall be valid. The State Veterans' Commission
is hereby authorized to accept such assignments, which shall be treated as
confidential, and the funds realized from such assignments shall be expended by
said commission solely for the aid of needy veterans and their families. Except
as in this section provided, the Adjutant General shall not direct the payment,
nor shall payment be made, under this act, to any person other than a veteran,
or the representatives of a veteran, as in this act provided.
51 Pa. Cons. Stat. § 20048. Exemption from attachment, etc.
No sum payable under this act to a veteran, or to any other person under this
act, shall be subject to attachment, levy or seizure under any legal or
equitable process and shall be exempt from all State taxation. No right to
compensation under the provisions of this act shall be assignable, except as
hereinafter provided or serve as a security for any loan. Any assignment or
loan made in violation of the provisions of this section shall be held void:
Provided, That assignments to any group or organization of veterans,
incorporated or unincorporated, or to any nonprofit corporation, heretofore
formed solely for aiding disabled or incapacitated veterans and assignments to
the State Veterans' Commission shall be valid. The State Veterans' Commission
is hereby authorized to accept such assignments, which shall be treated as
confidential, and the funds realized from such assignments shall be expended by
said commission solely for the aid of needy veterans and their families. Except
as in this section provided, the Adjutant General shall not direct the payment,
nor shall payment be made, under this act to any person other than a veteran or
the representatives of a veteran as in this act provided.
51 Pa. Cons. Stat. § 20098. Exemption from attachment, etc.
No sum payable under this act to a veteran or to any other person under this
act shall be subject to attachment, levy or seizure under any legal or
equitable process, and shall be exempt from all State taxation. No right to
compensation under the provisions of this act shall be assignable, except as
hereinafter provided, or serve as a security for any loan. Any assignment or
loan made in violation of the provisions of this section be held void.
Assignments to any group or organization of veterans, incorporated or
unincorporated, or to any nonprofit corporation heretofore formed, solely for
aiding disabled or incapacitated veterans and assignments to the State
Veterans' Commission shall be valid. The State Veterans' Commission is hereby
authorized to accept the assignments which shall be treated as confidential,
and the funds realized from them shall be expended by the commission solely for
the aid of needy veterans and their families. Except as in this section
provided, the Adjutant General shall not direct the payment nor shall payment
be made under this act to any person other than a veteran or the
representatives of a veteran, as in this act provided.
51 Pa. Cons. Stat. § 20127. Exemption from attachment, etc.
No sum payable under this act to a veteran or to any other person under this
act shall be subject to attachment, levy or seizure under any legal or
equitable process, and shall be exempt from all State taxation. No right to
compensation under the provisions of this act shall be assignable, except as
hereinafter provided, or serve as a security for any loan. Any assignment or
loan made in violation of the provisions of this section shall be held void.
Assignments to any group or organization of veterans, incorporated or
unincorporated, or to any nonprofit corporation heretofore formed, solely for
aiding disabled or incapacitated veterans and assignments to the State
Veterans' Commission shall be valid. The State Veterans' Commission is hereby
authorized to accept the assignments which shall be treated as confidential,
and the funds realized from them shall be expended by the commission solely for
the aid of needy veterans and their families. Except as in this section
provided, the Adjutant General shall not direct the payment nor shall payment
be made under this act to any person other than a veteran or the
representatives of a veteran, as in this act provided.
42 Pa. Cons. Stat. § 8125. Tangible personal property exhibited at international
exhibitions
Tangible personal property on exhibition or deposited by exhibitors at any
international exhibition held under the auspices of the Federal Government
shall be exempt from distress, attachment, levy, sale or any other seizure for
any cause whatsoever in the hands of the authorities of such exhibition or
otherwise.
51 Pa. Cons. Stat. § 4103. Exemption of uniforms and equipment
The uniform and accoutrements of every commissioned officer and enlisted person
shall be free from all suits, distresses, executions or sales for debt or
payments of taxes.
39 Pa. Cons. Stat. § 102. Exemption of after-acquired estate from execution
Whenever a majority in number and value of the creditors of an insolvent, who
has made a voluntary assignment for the benefit of his creditors, shall consent
in writing thereto, it shall be lawful for the court, upon application of such
debtor, and notice thereof given to all undischarged creditors, in the manner
hereinbefore provided for giving notice of the meeting of creditors, to make an
order that the estate and effects which such insolvent may afterwards acquire
shall be exempted, for the term of seven years thereafter, from execution, for
any debt contracted or cause of action existing previously to such assignment,
and if, after such order and consent, any execution shall be issued for such
debt or cause of action, it shall be the duty of any judge of the court from
which such execution issued to set aside the same, with costs.
16 Pa. Cons. Stat. § 4716. Contribution or retirement allowance not subject to
levy, attachment or assignment; suspension of retirement allowances;
ineligibility
No contribution, retirement allowance or service increment shall be subject to
levy, sale, execution, attachment, garnishment, or any other process
whatsoever, and shall not be subject to assignment or transfer. Said retirement
allowance and service increment shall be exempt from any State tax or tax of
any political subdivision.
53 Pa. Cons. Stat. § 13445. Pension exempt from attachment or execution and
nontransferable
The compensation or pension herein mentioned shall be payable only to the
beneficiary designated in this act, and shall not be subject to assignment or
transfer.
53 Pa. Cons. Stat. § 23572. Pension exempt from attachment or execution; not
subject to assignment
The compensation or pension herein mentioned shall be payable only to the
beneficiary designated by this act, and shall not be subject to assignment or
transfer.
53 Pa. Cons. Stat. § 39351. Funds payable to be free of attachment
The compensation or pension herein mentioned shall not be subject to attachment
or execution, and shall be payable only to the beneficiary designated, and
shall not be subject to assignment or transfer.
53 Pa. Cons. Stat. § 39383. Exemption from attachment or execution;
nonassignability
The compensation, herein mentioned, shall not be subject to attachment or
execution, and shall be payable only to the beneficiary designated by this act,
and shall not be subject to assignment or transfer.
71 Pa. Cons. Stat. § 5953. Taxation, attachment and assignment of funds
(a) GENERAL RULE.--
(1) Except as provided in paragraphs (2), (3) and (4), the right of a person to
any benefit or right accrued or accruing under the provisions of this part and
the moneys in the fund are hereby exempt from any State or municipal tax, levy
and sale, garnishment, attachment, spouse's election, or any other process
whatsoever except for a set-off by the Commonwealth in the case provided in
subparagraph (i), and shall be unassignable except:
(i) To the Commonwealth in the case of a member who is terminating State
service and has been determined to be obligated to the Commonwealth for the
repayment of money owed on account of his employment or to the fund on account
of a loan from a credit union which has been satisfied by the board from the
fund.
(ii) To a credit union as security for a loan not to exceed $ 750 and interest
not to exceed 6% per annum discounted and/or fines thereon if the credit union
is now or hereafter organized and incorporated under the laws of this
Commonwealth and the membership of such credit union is limited solely to
officials and employees of the Commonwealth and if such credit union has paid
to the fund $ 3 for each such assignment.
(2) Rights under this part shall be subject to forfeiture as provided by the
act of July 8, 1978 (P.L. 752, No. 140), known as the Public Employee Pension
Forfeiture Act, and by or pursuant to section 16(b) of Article V of the
Constitution of Pennsylvania. Forfeitures under this subsection or under any
other provision of law may not be applied to increase the benefits that any
member would otherwise receive under this part.
(3) Rights under this part shall be subject to attachment in favor of an
alternate payee as set forth in an approved domestic relations order.
(4) Effective with distributions made on or after January 1, 1993, and
notwithstanding any other provision of this part to the contrary, a distributee
may elect, at the time and in the manner prescribed by the board, to have any
portion of an eligible rollover distribution paid directly to an eligible
retirement plan by way of a direct rollover. For purposes of this paragraph, a
"DISTRIBUTEE" includes a member and a member's surviving spouse and a member's
former spouse who is an alternate payee under an approved domestic relations
order. For purposes of this paragraph, the term "ELIGIBLE ROLLOVER
DISTRIBUTION" has the meaning given such term by IRC § 402(f)(2)(A), and
"ELIGIBLE RETIREMENT PLAN" has the meaning given such term by IRC §
402(c)(8)(B), except that a qualified trust shall be considered an eligible
retirement plan only if it accepts the distributee's eligible rollover
distribution; however, in the case of an eligible rollover distribution to a
surviving spouse, an eligible retirement plan is an "INDIVIDUAL RETIREMENT
ACCOUNT" or an "INDIVIDUAL RETIREMENT ANNUITY" as those terms are defined in
IRC § 408(a) and (b).
(b) AUTHORIZED PAYMENTS FROM FUND.-- The board shall be authorized to pay from
the fund:
(1) In the case of a member who is terminating service, the amount determined
after certification by the head of the department that the member is so
obligated, and after review and approval by the department or agency's legal
representative or upon receipt of an assignment from the member in the amount
so certified.
(2) In the case of a loan the amount of the loan and any fine or interest due
thereon to the credit union except 5% of the total amount due which is to be
retained in the fund as a collection fee:
(i) if the member obtaining the loan shall have been in default in required
payments for a period of not less than two years; or
(ii) at such time as the Department of Banking shall require the credit union
to charge the amount of the loan against the reserve fund of such credit union.
Any member who shall have pledged such rights as security for a loan from a
credit union and, on whose behalf the board shall have made any payment by
reason of that member's default, may not thereafter pledge or assign such
rights to a credit union. Subsection (a): Section 703 [71 Pa.C.S. § 5953]
deletes the preferential treatment accorded a state employes' credit union. The
addition of "spouse's election" clarifies the results intended by the amendment
of November 27, 1970, (Act No. 260) to Section 8 of the "Estates' Act of 1947,"
April 24, P.L. 100 [20 Pa.C.S. §§ 6107, 6108], which expressly made annuity,
endowment and employe benefit plans nontestamentary and hence not subject to
the spouse's election.
53 Pa. Cons. Stat. § 764. Allowance not subject to legal process; not assignable
or transferable
The retirement allowance herein provided for shall be payable only to the
beneficiary designated by this act and shall not be subject to assignment or
transfer.
24 Pa. Cons. Stat. § 8533. Taxation, attachment and assignment of funds
(a) GENERAL RULE.-- Except as provided in subsections (b), (c) and (d), the
right of a person to a member's annuity, a State annuity, or retirement
allowance, to the return of contributions, any benefit or right accrued or
accruing to any person under the provisions of this part, and the moneys in the
fund are hereby exempt from any State or municipal tax, and exempt from levy
and sale, garnishment, attachment, or any other process whatsoever, and shall
be unassignable.
(b) FORFEITURE.-- Rights under this part shall be subject to forfeiture as
provided by the act of July 8, 1978 (P.L. 752, No. 140), known as the Public
Employee Pension Forfeiture Act. Forfeitures under this subsection or under any
other provision of law may not be applied to increase the benefits that any
member would otherwise receive under this part.
(c) DOMESTIC RELATIONS ORDER.-- Rights under this part shall be subject to
attachment in favor of an alternate payee as set forth in an approved domestic
relations order.
(d) DIRECT ROLLOVER.-- Effective with distributions made on or after January 1,
1993, and notwithstanding any other provision of this part to the contrary, a
distributee may elect, at the time and in the manner prescribed by the board,
to have any portion of an eligible rollover distribution paid directly to an
eligible retirement plan by way of a direct rollover. For purposes of this
subsection, a "distributee" includes a member and a member's surviving spouse
and a member's former spouse who is an alternate payee under an approved
domestic relations order. For purposes of this subsection, the term "eligible
rollover distribution" has the meaning given such term by IRC § 402(f)(2)(A)
and "eligible retirement plan" has the meaning given such term by IRC §
402(c)(8)(B), except that a qualified trust shall be considered an eligible
retirement plan only if it accepts the distributee's eligible rollover
distribution; however, in the case of an eligible rollover distribution to a
surviving spouse, an eligible retirement plan is an "individual retirement
account" or an "individual retirement annuity" as those terms are defined in
IRC § 408(a) and (b).
53 Pa. Cons. Stat. § 881.115. Exemption of retirement allowance
The retirement allowance and the contributions of members to the fund, all
contributions returned to contributors under the provisions of this act and the
moneys in the fund created by this act, shall be exempt from any State or
municipal tax, and shall be unassignable except to a beneficiary.
15 Pa. Cons. Stat. § 8342. Nature of right of partner in specific partnership
property
(a) GENERAL RULE.-- A partner is co-owner with his partners of specific
partnership property, holding as a tenant in partnership.
(b) INCIDENTS OF TENANCY.-- The incidents of this tenancy are as follows:
(1) A partner, subject to the provisions of this chapter and to any agreement
between the partners, has an equal right with his partners to possess specific
partnership property for partnership purposes, but he has no right to possess
the property for any other purpose without the consent of his partners.
(2) The right of a partner in specific partnership property is not assignable
except in connection with the assignment of the rights of all partners in the
same property.
(3) The right of a partner in specific partnership property is not subject to
attachment or execution except on a claim against the partnership. When
partnership property is attached for a partnership debt, the partners, or any
of them, or the representatives of a deceased partner, cannot claim any right
under the homestead or exemption laws.
(4) On the death of a partner, his right in specific partnership property vests
in the surviving partner or partners, except where the deceased was the last
surviving partner, when his right in the property vests in his legal
representative. The surviving partner or partners, or the legal representative
of the last surviving partner, has no right to possess the partnership property
for any but a partnership purpose.
(5) The right of a partner in specific partnership property is not subject to
dower, curtesy or allowances to surviving spouses, heirs or next of kin.
42 Pa. Cons. Stat. § 9728. Collection of restitution, reparation, fees, costs,
fines and penalties
(a) GENERAL RULE.--
(1) Except as provided in subsection (b)(5), all restitution, reparation, fees,
costs, fines and penalties shall be collected by the county probation
department or other agent designated by the county commissioners of the county
with the approval of the president judge of the county for that purpose in any
manner provided by law. However, such restitution, reparation, fees, costs,
fines and penalties are part of a criminal action or proceeding and shall not
be deemed debts. A sentence, pretrial disposition order or order entered under
section 6352 (relating to disposition of delinquent child) for restitution,
reparation, fees, costs, fines or penalties shall, together with interest and
any additional costs that may accrue, be a judgment in favor of the probation
department upon the person or the property of the person sentenced or subject
to the order.
(2) In accordance with section 9730.1 (relating to collection of court costs,
restitution and fines by private collection agency), the collection of
restitution, reparation, fees, costs, fines and penalties under this section
may be referred to a private collection agency. Statistical information
relating to the amount of restitution collected by the county probation
department or any agent designated by the county commissioners of the county
with the approval of the president judge of the county shall be made available
to the Pennsylvania Commission on Crime and Delinquency on an annual basis.
(b) PROCEDURE.--
(1) The county clerk of courts shall, upon sentencing, pretrial disposition or
other order, transmit to the prothonotary certified copies of all judgments for
restitution, reparation, fees, costs, fines and penalties which, in the
aggregate, exceed $ 1,000, and it shall be the duty of each prothonotary to
enter and docket the same of record in his office and to index the same as
judgments are indexed, without requiring the payment of costs as a condition
precedent to the entry thereof.
(2) The clerk of courts, in consultation with other appropriate governmental
agencies, may transmit to the prothonotary of the respective county certified
copies of all judgments for restitution, reparation, fees, costs, fines and
penalties which, in the aggregate, do not exceed $ 1,000, and, if so
transmitted, it shall be the duty of each prothonotary to enter and docket the
same of record in his office and to index the same as judgments are indexed,
without requiring the payment of costs as a condition precedent to the entry
thereof.
(3) The county clerk of courts shall, upon sentencing, pretrial disposition or
other order, transmit to the Department of Probation of the respective county
or other agent designated by the county commissioners of the county with the
approval of the president judge of the county and to the county correctional
facility to which the offender has been sentenced or to the Department of
Corrections, whichever is appropriate, copies of all orders for restitution and
amendments or alterations thereto, reparation, fees, costs, fines and
penalties.
(4) The total amount for which the person is liable pursuant to this section
may be entered as a judgment upon the person or the property of the person
sentenced or ordered, regardless of whether the amount has been ordered to be
paid in installments.
(5) The county correctional facility to which the offender has been sentenced
or the Department of Corrections shall be authorized to make monetary
deductions from inmate personal accounts for the purpose of collecting
restitution or any other court-ordered obligation. Any amount deducted shall be
transmitted by the Department of Corrections or the county correctional
facility to the probation department of the county or other agent designated by
the county commissioners of the county with the approval of the president judge
of the county in which the offender was convicted. The Department of
Corrections shall develop guidelines relating to its responsibilities under
this paragraph.
(B.1) RESTITUTION FILE.-- Upon receipt of each order from the clerk of courts
as provided in subsection (b)(3), the department of probation of the respective
county or other agent designated by the county commissioners of the county with
the approval of the president judge of the county shall open a restitution file
for the purposes of recording the amounts of restitution deducted by the
Department of Corrections or county correctional facility or collected by the
department of probation or the agent designated by the county commissioners of
the county with the approval of the president judge of the county.
(c) PERIOD OF TIME.-- Notwithstanding section 6353 (relating to limitation on
and change in place of commitment) or 18 Pa.C.S. § 1106(c)(2) (relating to
restitution for injuries to person or property), the period of time during
which such judgments shall have full effect may exceed the maximum term of
imprisonment to which the offender could have been sentenced for the crimes of
which he was convicted or the maximum term of confinement to which the offender
was committed.
(d) PRIORITY.-- Notwithstanding any other statutory provisions in this or any
other title, any lien obtained under this section shall maintain its priority
indefinitely and no writ of revival need be filed.
(e) PRESERVATION OF ASSETS SUBJECT TO RESTITUTION.-- Upon application of the
Commonwealth, the court may enter a restraining order or injunction, require
the execution of a satisfactory performance bond or take any other action to
preserve the availability of property which may be necessary to satisfy an
anticipated restitution order under this section:
(1) upon the filing of a criminal complaint, information or indictment charging
a criminal violation or a petition alleging delinquency for which restitution
may be ordered and alleging that the property with respect to which the order
is sought appears to be necessary to satisfy such restitution order and
judgment; and
(2) if, after notice to persons appearing to have an interest in the property
and an opportunity for a hearing, the court determines that:
(i) there is a substantial probability that:
(A) the Commonwealth will prevail on the underlying criminal charges or
allegation of delinquency;
(B) restitution will be ordered exceeding $ 10,000 in value;
(C) the property appears to be necessary to satisfy such
restitution order; and
(D) failure to enter the order will result in the property being destroyed,
removed from the jurisdiction of the court or otherwise made unavailable for
payment of the anticipated restitution order; and
(ii) the need to preserve the availability of the property through the entry of
the requested order outweighs the hardship on any party against whom the order
is to be entered.
(f) TEMPORARY RESTRAINING ORDER.-- A temporary restraining order under
subsection (e) may be entered upon application of the Commonwealth without
notice or opportunity for a hearing, whether or not a complaint, information,
indictment or petition alleging delinquency has been filed with respect to the
property, if the Commonwealth demonstrates that there is probable cause to
believe that the property with respect to which the order is sought appears to
be necessary to satisfy an anticipated restitution order under this section and
that provision of notice will jeopardize the availability of the property to
satisfy such restitution order and judgment. Such a temporary order shall
expire not more than ten days after the date on which it is entered, unless
extended for good cause shown or unless the party against whom it is entered
consents to an extension for a longer period. A hearing requested concerning an
order entered under this subsection shall be held at the earliest possible time
and prior to the expiration of the temporary order.
(g) COSTS, ETC.-- Any sheriff's costs, filing fees and costs of the county
probation department, clerk of courts or other appropriate governmental agency,
including any reasonable administrative costs associated with the collection of
restitution, shall be borne by the defendant and shall be collected by the
county probation department or other appropriate governmental agency along with
the total amount of the judgment and remitted to the appropriate agencies at
the time of or prior to satisfaction of judgment.
(G.1) PAYMENT.-- No less than 50% of all moneys collected by the county
probation department or other agent designated by the county commissioners of
the county with the approval of the president judge of the county pursuant to
subsection (b)(1) and deducted pursuant to subsection (b)(5) shall, until the
satisfaction of the defendant's restitution obligation, be used to pay
restitution to victims. Any remaining moneys shall be used to pay fees, costs,
fines, penalties and other court-ordered obligations.
(h) EFFECT ON CONTEMPT PROCEEDINGS.-- This section shall not affect contempt
proceedings mandated by 18 Pa.C.S. § 1106(f).
Note: Exemptions may have changed since our last update. For the latest updates on these property exemptions, speak to a local bankruptcy lawyer.
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