Bankruptcy Exemption Citations
A Research Database... updated as time allows... Not guaranteed to be complete or up to date ... you can find pay services for that... Not a subsitute for legal advice

← Wyoming Pensions & Retirement Savings Exemptions

Exemption: Private or public retirement funds & accounts, including IRAs, Roth IRAs and SEP IRAs, and inherited accounts

Citation: Stat. - Wyo. Stat. § 1-20-110

.
Wyo. Stat. § 1-20-110 :
� 1-20-110 Exemption for retirement funds and accounts.

(a) The following are exempt from execution, attachment, garnishment or any other process issued by any court:

(i) Any person's interest in a retirement plan, pension or annuity, whether by way of a gratuity or otherwise, granted, paid or payable:

(A) By any private corporation or employer to an employee or a retired employee under a plan or contract which provides that the pension or annuity shall not be assignable; or

(B) To any city, town or county employee or retired employee who is not covered by the state retirement system, under a plan or contract which provides that the pension or annuity shall not be assignable.

(ii) Any retirement or annuity fund of any person, to the extent of payments made to the fund 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;

(iii) Any retirement or annuity fund of any person, to the extent payments are made to the fund while solvent, provided the earnings on the fund are protected from federal income tax or subject to deferral of federal income tax, or are not subject to federal income tax upon withdrawal, and the appreciation thereon, the income therefrom and the benefits or annuity payable thereunder; and

(iv) All property in this state of the judgment debtor where the judgment is in favor of any state or any political subdivision of any state for failure to pay that state's or political subdivision's income tax on benefits received from a pension or other retirement plan. This paragraph shall apply only to judgments obtained after the judgment debtor has established residency in Wyoming and has been domiciled in Wyoming for at least one hundred eighty (180) days.
Last Amended: 2015
2015


Laws 1989, ch. 190, � 1; Laws 1990, ch. 27, � 1; Laws 1993, ch. 62, � 1; Laws 1996, ch. 43, � 1, eff. July 1, 1996; Laws 1998, Sp. & Bud. Sess., ch. 42, � 1, eff. March 11, 1998; Laws 2012, ch. 69, � 1, eff. July 1, 2012; Laws 2015, ch. 108, �� 1, 2, eff. July 1, 2015.
ADVERTISEMENT -
  • Other State Citations
  • Other States on this topic

Other Wyoming Exemption Citations

50 State Pensions & Retirement Savings Exemptions