(1) A member who separates
from judicial service for any reason is entitled to receive a
lump sum distribution of the member's accumulated contributions.
The administrator for the courts may adopt rules establishing
other payment options, in addition to lump sum distributions, if
the other payment options conform to the requirements of the
federal internal revenue code.
(2) The right of a person to receive a payment under this
chapter and the moneys in the accounts created under this chapter
are exempt from any state, county, municipal, or other local tax
and are not subject to execution, garnishment, attachment, the
operation of bankruptcy or insolvency law, or any other process
of law whatsoever and is not assignable, except as is otherwise
specifically provided in this section.
(3) If a judgment, decree or other order, including a
court-approved property settlement agreement, that relates to the
provision of child support, spousal maintenance, or the marital
property rights of a spouse or former spouse, child, or other
dependent of a member is made pursuant to the domestic relations
law of the state of Washington or such order issued by a court of
competent jurisdiction in another state or country, that has been
registered or otherwise made enforceable in this state, then the
amount of the member's accumulated contributions shall be paid in
the manner and to the person or persons so directed in the
domestic relations order. However, this subsection does not
permit or require a benefit to be paid or to be provided that is
not otherwise available under the terms of this chapter or any
rules adopted under this chapter. The administrator for the
courts shall establish reasonable procedures for determining the
status or any such decree or order and for effectuating
distribution pursuant to the domestic relations order.
(4) The administrator for the courts may pay from a member's
accumulated contributions the amount that the administrator finds
is lawfully demanded under a levy issued by the internal revenue
service with respect to that member or is sought to be collected
by the United States government under a judgment resulting from
an unpaid tax assessment against the member.
[2007 c 108 § 1; 1988 c 109 § 21.]
NOTES:
Effective date -- 1988 c 109: See note following RCW 2.10.030.