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Federal Government Garnishments of Qualified Plan Benefits
Deloitte 
July 14, 2004
Excerpt: [A] recently issued private letter ruling addresses some of the issues that arise when the United States government is the litigant seeking to enforce a court judgment against a 'debtor' who is a plan participant. As always, PLRs apply only to the party seeking the ruling and cannot be used as precedent. Nevertheless they are valuable guidance for those in similar fact situations.
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