ยง 110. Exemption from taxes and legal process. The right of a person
to a pension, a pension-providing-for-increased-take-home-pay, an
annuity or a retirement allowance, to the return of contributions, the
pension, the pension-providing-for-increased-take-home-pay, annuity, or
retirement allowance itself, any optional benefit, including any benefit
or monies accruing under an optional retirement program pursuant to
article eight-B or one hundred twenty-five-A of the education law, any
other right accrued or accruing to any person under the provisions of
this chapter and the monies in the various funds continued under this
chapter:
1. Are hereby exempt from any state or municipal tax, except the
estate tax, and
2. Shall not be subject to execution, garnishment, attachment, or any
other process whatsoever, and
3. Shall be unassignable, except as in this chapter specifically
provided.
Structure New York Laws
RSS - Retirement and Social Security
Article 2 - New York State Employees' Retirement System
Title 12 - Miscellaneous Provisions; Saving and Construction Clauses
109 - Abandonment of Unclaimed Contributions; Payment to the Pension Accumulation Fund.
109-A - Abandonment of Amounts Payable to Beneficiaries; Payment to the Pension Accumulation Fund.
110 - Exemption From Taxes and Legal Process.
110-A - Deduction of Group Plan Insurance or Medicare Premiums From Benefits.
110-B - Deduction of Dues and Insurance Premiums From Benefits of Certain Retired Members.
110-C - Deductions From Benefits of Certain Retired Members.
110-D - Deductions for Federated Community Campaigns.
111 - Protection Against Fraud.
111-A - Bonds Required in Certain Cases.
112 - Limitation of Other Statutes.
113 - Creation or Modification of Local Retirement Systems Prohibited.
114 - Retirement of Certain State Employees.
115 - Teachers Employed in Institutions for the Deaf, Mute and Blind.
116 - Certain Pensions Continued.