28 U.S.C. § 3010: Co-owned property

Summary

The United States may only enforce remedies against property that a debtor co-owns with someone else if the law of the State where the property is located allows it. It does not reduce a debtor’s or co-owner’s rights in certain retirement plans. "retirement system for Federal military or civilian personnel" — a pension or annuity system for Federal personnel set up by statute or regulation. "qualified retirement arrangement" — a plan qualified under section 401(a), 403(a), or 409 of the Internal Revenue Code of 1986 or subject to section 205 of the Employee Retirement Income Security Act of 1974.

Title 28, §3010

Judiciary and Judicial Procedure, Source: USLM XML via OLRC

(a)Limitation.—

The remedies available to the United States under this chapter may be enforced against property which is co-owned by a debtor and any other person only to the extent allowed by the law of the State where the property is located. This section shall not be construed to limit any right or interest of a debtor or co-owner in a retirement system for Federal military or civilian personnel established by the United States or any agency thereof or in a qualified retirement arrangement.

(b)Definitions.—

For purposes of subsection (a)—

(1)the term “retirement system for Federal military or civilian personnel” means a pension or annuity system for Federal military or civilian personnel of more than one agency, or for some or all of such personnel of a single agency, established by statute or by regulation pursuant to statutory authority; and

(2)the term “qualified retirement arrangement” means a plan qualified under section 401(a), 403(a), or 409 of the Internal Revenue Code of 1986 or a plan that is subject to the requirements of section 205 of the Employee Retirement Income Security Act of 1974.

Notes & Related Subsidiaries

Editorial Notes

References in Text

section 401(a), 403(a), and 409 of the Internal Revenue Code of 1986, referred to in subsec. (b)(2), are classified to section 401(a), 403(a), and 409, respectively, of Title 26, Internal Revenue Code. section 205 of the Employee Retirement Income Security Act of 1974, referred to in subsec. (b)(2), is classified to section 1055 of Title 29, Labor.

Statutory Notes and Related Subsidiaries

Effective Date

Section effective 180 days after Nov. 29, 1990, and applicable with respect to certain actions for debts owed the United States pending in court on that

Effective Date

, see section 3631 of Pub. L. 101–647, set out as a note under section 3001 of this title.

§3010 Co-owned Property

Summary

Title 28, §3010

Notes & Related Subsidiaries

Editorial Notes

References in Text

Statutory Notes and Related Subsidiaries

Effective Date

Effective Date

Citations & Metadata