
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 28USC3010]

 
               TITLE 28--JUDICIARY AND JUDICIAL PROCEDURE
 
                     PART VI--PARTICULAR PROCEEDINGS
 
             CHAPTER 176--FEDERAL DEBT COLLECTION PROCEDURE
 
            SUBCHAPTER A--DEFINITIONS AND GENERAL PROVISIONS
 
Sec. 3010. Co-owned property

    (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.

(Added Pub. L. 101-647, title XXXVI, Sec. 3611, Nov. 29, 1990, 104 Stat. 
4937.)

                       References in Text

    Sections 401(a), 403(a), and 409 of the Internal Revenue Code of 
1986, referred to in subsec. (b)(2), are classified to sections 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.
