{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/34-34.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/34-34.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/34-34.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/34-34.html"}],"law_id":71731,"edition_id":1,"section_id":71731,"structure_id":16101,"section_number":"34-34","catch_line":"Certain retirement benefits exempt","history":"1990, c. 425; 1992, c. 716; 1996, c. 330; 1999, cc. 766, 796; 2005, c. 284; 2007, c. 302.","full_text":"A\n\nFor the purposes of this section:\n\t\t\t“Alternate payee” shall have the same meaning as provided under § 206 of the Employee Retirement Income Security Act of 1974 (ERISA). In the case of a retirement plan that is not subject to ERISA, the term “alternate payee” means an individual who has an interest in a retirement plan pursuant to a judgment, decree, or order, including approval of a property settlement agreement, that would be described in § 206(d)(3)(B) of ERISA if the retirement plan were subject to ERISA.\n\t\t\t“Annual benefit” means an amount payable as an annuity for the lifetime of the individual who claims the exemption provided under this section, assuming that annuity payments will commence upon the individual’s attainment of age sixty-five or, if the individual attained age sixty-five on or before the exemption provided under this section is claimed, the individual’s age on the date that the exemption is claimed.\n\t\t\t“Retirement plan” means a plan, account, or arrangement that is intended to satisfy the requirements of United States Internal Revenue Code §§ 401, 403 (a), 403 (b), 408, 408 A, 409 (as in effect prior to repeal by United States P.L. 98-369), or § 457. Whether a plan, account, or arrangement is intended to satisfy the requirements of one of the foregoing provisions shall be determined based on all of the relevant facts and circumstances including, but not limited to, the issuance of a favorable determination letter by the United States Internal Revenue Service, reports or returns filed with United States or state agencies, and communications from the plan sponsor to participants.B\n\nExcept as otherwise provided in this section, the interest of an individual under a retirement plan shall be exempt from creditor process to the same extent permitted under federal bankruptcy law for such a plan. The exemption provided by this section shall be available whether such individual has an interest in the retirement plan as a participant, beneficiary, contingent annuitant, alternate payee, or otherwise.C\n\nThe exemption provided under subsection B shall not apply to claims made against an individual by the alternate payee of such individual or to claims made against such individual by the Commonwealth in administrative actions pursuant to Chapter 19 (§ 63.2-1900 et seq.) of Title 63.2 or any court process to enforce a child or child and spousal support obligation.D\n\nIf two individuals who are married or were married are entitled to claim the exemption provided under subsection B of an interest under the same retirement plan or plans and such individuals are jointly subject to creditor process as to the same debt or obligation and the debt or obligation arose during the marriage, then the exemption provided under subsection B as to such debts or obligations shall not exceed, in the aggregate, the exemption permitted under federal bankruptcy law for such a plan. The exemption permitted under federal bankruptcy law shall be allocated among such persons in the same proportion as their respective interests in the retirement plan or plans.E\n\nThe exemption provided under this section must be claimed within the time limits prescribed by § 34-17.","order_by":null,"text":{"0":{"id":258428,"text":"For the purposes of this section:\n\t\t\t“Alternate payee” shall have the same meaning as provided under § 206 of the Employee Retirement Income Security Act of 1974 (ERISA). In the case of a retirement plan that is not subject to ERISA, the term “alternate payee” means an individual who has an interest in a retirement plan pursuant to a judgment, decree, or order, including approval of a property settlement agreement, that would be described in § 206(d)(3)(B) of ERISA if the retirement plan were subject to ERISA.\n\t\t\t“Annual benefit” means an amount payable as an annuity for the lifetime of the individual who claims the exemption provided under this section, assuming that annuity payments will commence upon the individual’s attainment of age sixty-five or, if the individual attained age sixty-five on or before the exemption provided under this section is claimed, the individual’s age on the date that the exemption is claimed.\n\t\t\t“Retirement plan” means a plan, account, or arrangement that is intended to satisfy the requirements of United States Internal Revenue Code §§ 401, 403 (a), 403 (b), 408, 408 A, 409 (as in effect prior to repeal by United States P.L. 98-369), or § 457. Whether a plan, account, or arrangement is intended to satisfy the requirements of one of the foregoing provisions shall be determined based on all of the relevant facts and circumstances including, but not limited to, the issuance of a favorable determination letter by the United States Internal Revenue Service, reports or returns filed with United States or state agencies, and communications from the plan sponsor to participants.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":258429,"text":"Except as otherwise provided in this section, the interest of an individual under a retirement plan shall be exempt from creditor process to the same extent permitted under federal bankruptcy law for such a plan. The exemption provided by this section shall be available whether such individual has an interest in the retirement plan as a participant, beneficiary, contingent annuitant, alternate payee, or otherwise.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":258430,"text":"The exemption provided under subsection B shall not apply to claims made against an individual by the alternate payee of such individual or to claims made against such individual by the Commonwealth in administrative actions pursuant to Chapter 19 (§ 63.2-1900 et seq.) of Title 63.2 or any court process to enforce a child or child and spousal support obligation.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":258431,"text":"If two individuals who are married or were married are entitled to claim the exemption provided under subsection B of an interest under the same retirement plan or plans and such individuals are jointly subject to creditor process as to the same debt or obligation and the debt or obligation arose during the marriage, then the exemption provided under subsection B as to such debts or obligations shall not exceed, in the aggregate, the exemption permitted under federal bankruptcy law for such a plan. The exemption permitted under federal bankruptcy law shall be allocated among such persons in the same proportion as their respective interests in the retirement plan or plans.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":258432,"text":"The exemption provided under this section must be claimed within the time limits prescribed by § 34-17.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"ancestry":[{"id":16101,"edition_id":1,"name":"Wages Exempt","identifier":"4","label":"chapter","depth":2,"order_by":1,"parent_id":13371,"metadata":{},"date_created":"2026-06-26 04:06:01","date_modified":"2026-06-26 04:06:01","permalink":{"id":208091,"object_type":"structure","relational_id":16101,"identifier":"4","token":"34\/4","url":"\/34\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13371,"edition_id":1,"name":"Homestead and Other Exemptions","identifier":"34","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:43","date_modified":"2026-06-26 03:44:43","permalink":{"id":207959,"object_type":"structure","relational_id":13371,"identifier":"34","token":"34","url":"\/34\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":85697,"structure_id":16101,"section_number":"34-29","catch_line":"Maximum portion of disposable earnings subject to garnishment","url":"\/34-29\/","token":"34\/4\/34-29","metadata":false},{"id":63547,"structure_id":16101,"section_number":"34-30","catch_line":"Repealed","url":"\/34-30\/","token":"34\/4\/34-30","metadata":false},{"id":71451,"structure_id":16101,"section_number":"34-31","catch_line":"Revocation of such exemption","url":"\/34-31\/","token":"34\/4\/34-31","metadata":false},{"id":85360,"structure_id":16101,"section_number":"34-32","catch_line":"Illegal to garnish such exempt wages out of Commonwealth, etc","url":"\/34-32\/","token":"34\/4\/34-32","metadata":false},{"id":80583,"structure_id":16101,"section_number":"34-33","catch_line":"Exemption of wages of minor from garnishment process","url":"\/34-33\/","token":"34\/4\/34-33","metadata":false},{"id":71731,"structure_id":16101,"section_number":"34-34","catch_line":"Certain retirement benefits exempt","url":"\/34-34\/","token":"34\/4\/34-34","metadata":false}],"previous_section":{"id":80583,"structure_id":16101,"section_number":"34-33","catch_line":"Exemption of wages of minor from garnishment process","url":"\/34-33\/","token":"34\/4\/34-33","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/34-34\/","history_text":"

This law was first created in 1990. The record of its establishment is cataloged in chapter 425 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1990 \u201cActs\u201d aren\u2019t available online. It has been modified 5 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1992, chapter 716; in 1996, chapter 330<\/a>; in 1999, chapters 766<\/a> and 796<\/a>; in 2005, chapter 284<\/a>; in 2007, chapter 302<\/a>.<\/p>","references":[{"id":68014,"section_number":"8.01-512.4","catch_line":"Notice of exemptions from garnishment and lien","order_by":null,"url":"\/8.01-512.4\/"}],"refers_to":[{"id":54949,"section_number":"34-17","catch_line":"When exemption may be set apart; garnished wages","order_by":null,"url":"\/34-17\/"},{"id":54048,"section_number":"63.2-1900","catch_line":"Definitions","order_by":null,"url":"\/63.2-1900\/"}],"permalink":{"id":208113,"object_type":"law","relational_id":71731,"identifier":"34-34","token":"34\/4\/34-34","url":"\/34-34\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/34-34\/","token":"34\/4\/34-34","dublin_core":{"Title":"Certain retirement benefits exempt","Type":"Text","Format":"text\/html","Identifier":"\u00a7 34-34","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> For the purposes of this section:\n\t\t\t“Alternate payee<\/span>” shall have the same meaning as provided under § 206 of the Employee Retirement Income Security Act of 1974 (ERISA). In the case of a retirement plan<\/span> that is not subject to ERISA, the term “alternate payee<\/span>” means an individual who has an interest in a retirement plan<\/span> pursuant to a judgment<\/span>, decree<\/span>, or order<\/span>, including approval of a property settlement<\/span> agreement, that would be described in § 206(d)(3)(B) of ERISA if the retirement plan<\/span> were subject to ERISA.\n\t\t\t“Annual benefit<\/span>” means an amount payable as an annuity for the lifetime of the individual who claims the exemption<\/span> provided under this section, assuming that annuity payments will commence upon the individual’s attainment of age sixty-five or, if the individual attained age sixty-five on or before the exemption<\/span> provided under this section is claimed, the individual’s age on the date that the exemption<\/span> is claimed.\n\t\t\t“Retirement plan<\/span>” means a plan, account, or arrangement that is intended to satisfy the requirements of United States Internal Revenue Code §§ 401, 403 (a), 403 (b), 408, 408 A, 409 (as in effect prior to repeal by United States P.L. 98-369), or § 457. Whether a plan, account, or arrangement is intended to satisfy the requirements of one of the foregoing provisions shall be determined based on all of the relevant facts<\/span> and circumstances including, but not limited to, the issuance of a favorable determination letter by the United States Internal Revenue Service, reports or returns filed with United States or state agencies, and communications from the plan sponsor to participants. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Except as otherwise provided in this section, the interest of an individual under a retirement plan<\/span> shall be exempt<\/span> from creditor process<\/span> to the same extent permitted under federal bankruptcy<\/span> law<\/span> for such a plan. The exemption<\/span> provided by this section shall be available whether such individual has an interest in the retirement plan<\/span> as a participant, beneficiary, contingent annuitant, alternate payee<\/span>, or otherwise. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The exemption<\/span> provided under subsection B shall not apply to claims made against an individual by the alternate payee<\/span> of such individual or to claims made against such individual by the Commonwealth in administrative actions pursuant to Chapter 19 (§ 63.2-1900<\/a> et seq.) of Title 63.2 or any court<\/span> process to enforce a child or child and spousal support obligation. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> If two individuals who are married or were married are entitled to claim the exemption<\/span> provided under subsection B of an interest under the same retirement plan<\/span> or plans and such individuals are jointly subject to creditor process<\/span> as to the same debt<\/span> or obligation and the debt<\/span> or obligation arose during the marriage, then the exemption<\/span> provided under subsection B as to such debts<\/span> or obligations shall not exceed, in the aggregate, the exemption<\/span> permitted under federal bankruptcy<\/span> law<\/span> for such a plan. The exemption<\/span> permitted under federal bankruptcy<\/span> law<\/span> shall be allocated among such persons in the same proportion as their respective interests in the retirement plan<\/span> or plans. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The exemption<\/span> provided under this section must be claimed within the time limits prescribed by § 34-17<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCERTAIN RETIREMENT BENEFITS EXEMPT (\u00a7 34-34)\n\nA. For the purposes of this section:\n\t\t\t“Alternate payee” shall have the same meaning as provided under\n§ 206 of the Employee Retirement Income Security Act of 1974 (ERISA). In\nthe case of a retirement plan that is not subject to ERISA, the term\n“alternate payee” means an individual who has an interest in a\nretirement plan pursuant to a judgment, decree, or order, including approval of\na property settlement agreement, that would be described in § 206(d)(3)(B)\nof ERISA if the retirement plan were subject to ERISA.\n\t\t\t“Annual benefit” means an amount payable as an annuity for the\nlifetime of the individual who claims the exemption provided under this section,\nassuming that annuity payments will commence upon the individual’s\nattainment of age sixty-five or, if the individual attained age sixty-five on or\nbefore the exemption provided under this section is claimed, the\nindividual’s age on the date that the exemption is claimed.\n\t\t\t“Retirement plan” means a plan, account, or arrangement that is\nintended to satisfy the requirements of United States Internal Revenue Code\n§§ 401, 403 (a), 403 (b), 408, 408 A, 409 (as in effect prior to\nrepeal by United States P.L. 98-369), or § 457. Whether a plan, account, or\narrangement is intended to satisfy the requirements of one of the foregoing\nprovisions shall be determined based on all of the relevant facts and\ncircumstances including, but not limited to, the issuance of a favorable\ndetermination letter by the United States Internal Revenue Service, reports or\nreturns filed with United States or state agencies, and communications from the\nplan sponsor to participants.\n\nB. Except as otherwise provided in this section, the interest of an individual\nunder a retirement plan shall be exempt from creditor process to the same extent\npermitted under federal bankruptcy law for such a plan. The exemption provided\nby this section shall be available whether such individual has an interest in\nthe retirement plan as a participant, beneficiary, contingent annuitant,\nalternate payee, or otherwise.\n\nC. The exemption provided under subsection B shall not apply to claims made\nagainst an individual by the alternate payee of such individual or to claims\nmade against such individual by the Commonwealth in administrative actions\npursuant to Chapter 19 (§ 63.2-1900 et seq.) of Title 63.2 or any court\nprocess to enforce a child or child and spousal support obligation.\n\nD. If two individuals who are married or were married are entitled to claim the\nexemption provided under subsection B of an interest under the same retirement\nplan or plans and such individuals are jointly subject to creditor process as to\nthe same debt or obligation and the debt or obligation arose during the\nmarriage, then the exemption provided under subsection B as to such debts or\nobligations shall not exceed, in the aggregate, the exemption permitted under\nfederal bankruptcy law for such a plan. The exemption permitted under federal\nbankruptcy law shall be allocated among such persons in the same proportion as\ntheir respective interests in the retirement plan or plans.\n\nE. The exemption provided under this section must be claimed within the time\nlimits prescribed by § 34-17.\n\nHISTORY: 1990, c. 425; 1992, c. 716; 1996, c. 330; 1999, cc. 766, 796; 2005, c.\n284; 2007, c. 302.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}