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Title 28 — Judiciary and Judicial ProcedureRelease 119-73not60

§3010 Co-owned Property

Title 28 › Part VI— PARTICULAR PROCEEDINGS › Chapter 176— FEDERAL DEBT COLLECTION PROCEDURE › Subchapter A— DEFINITIONS AND GENERAL PROVISIONS › § 3010

Last updated Apr 5, 2026|Official source

Summary

The United States can only go after property that a debtor owns with someone else as far as the state law where the property is located allows. That rule does not reduce any rights a debtor or co-owner has in federal military or civilian retirement systems or in qualified retirement plans. "Retirement system for Federal military or civilian personnel" — a pension or annuity system set up by law or regulation for federal military or civilian workers. "Qualified retirement arrangement" — a plan that meets Internal Revenue Code sections 401(a), 403(a), or 409, or is subject to section 205 of the Employee Retirement Income Security Act of 1974.

Full Legal Text

Title 28, §3010

Judiciary and Judicial Procedure — Source: USLM XML via OLRC

(a)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)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.

Legislative History

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.

Reference

Citations & Metadata

Citation

28 U.S.C. § 3010

Title 28 — Judiciary and Judicial Procedure

Last Updated

Apr 5, 2026

Release point: 119-73not60