The Act exempts certain individual retirement accounts from garnishment except under some conditions. The Act changes or repeals other provisions relating to the exemption from garnishment of certain pension, retirement or benefit programs.
S. G. Smart,
DEBTOR AND CREDITOR Garnishment Proceedings: Provide for Exemptions,
Ga. St. U. L. Rev.
Available at: https://readingroom.law.gsu.edu/gsulr/vol7/iss1/30