The funds of any employer that are set aside or reserved for benefits under a pension plan of the employer to which employees have a vested right shall not be liable to be seized or taken by virtue of any execution or civil process whatever, issued out of any court of this state, for the collection of the tax imposed by this chapter.
R.I. Gen. Laws § 28-46-12
Funds not to be attached
Known as the Private Nonvested Pension Benefits Protection Tax Act
The act spans §§ 28–28 (12 sections).
P.L. 1974, ch. 295, § 1.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.