§ 16-56. Exemption from execution, non-assignability.

(a) Subject to Code Section 414(p) relating to qualified domestic relations orders, neither a member nor a beneficiary shall anticipate, assign or alienate (either at law or in equity) any benefit provided under the plan, and the board shall not recognizeany such anticipation, assignment or alienation. Furthermore, a benefit under the plan is not subject to attachment, garnishment, levy, execution or other legal or equitable process except the recipient of any monthly benefit may authorize the board of trustees to withhold from the monthly benefit those funds necessary to pay for (i) accident, health, and long-term care insurance premiums for the recipient, the recipient's spouse and the recipient's dependents, (ii) child support, or (iii) alimony. The pension fund shall not incur any liability for making or failing to make such withholding.

(1) Nothing contained in this plan shall prevent the board of trustees from complying with the provisions of a qualified domestic relations order (as defined in Code section 414(p)).

(2) The board of trustees shall establish reasonable procedures to determine the qualified status of a domestic relations order. Upon receiving a domestic relations order, the board of trustees promptly shall notify the member and any alternate payee named in the order, in writing, of the receipt of the order and the plan's procedures for determining the qualified status of the order. Within a reasonable period of time after receiving the domestic relations order, the board of trustees shall determine the qualified status of the order and shall notify the member and each alternate payee, in writing, of its determination. The board of trustees shall provide notice under this paragraph by mailing to the individual's address specified in the domestic relations order, or in a manner consistent with Department of Labor regulations.

(3) If any portion of the member's nonforfeitable accrued benefit is payable during the period the board of trustees is making its determination of the qualified status of the domestic relations order, the board of trustees shall make a separate accounting of the amounts payable. If the board of trustees determines the order is a qualified domestic relations order within eighteen (18) months of the date amounts first are payable following receipt of the order, the board of trustees shall distribute the payable amounts in accordance with the order. If the board of trustees does not make its determination of the qualified status of the order within the eighteen (18) month determination period, the board of trustees shall distribute the payable amounts in the manner the plan would distribute if the order did not exist and shall apply the order prospectively if the board of trustees later determines the order is a qualified domestic relations order.

(4) The board of trustees shall make any payments or distributions required under this section by separate benefit checks or other separate distribution to the alternate payee(s).

(Ord. No. 99-02, § 2, 5-4-99; Ord. No. 2012-06, § 6, 4-2-12)