Garnishment of CHURCH PLAN pension benefits

[Guest krijowri]

Does anyone know a state's rights with respect to garnishing a participant's benefits in a church pension plan? Before people start weighing in, keep in mind that ERISA's anti-alienation provision is not applicable to this plan. I also understand that the federal government can often get at pension benefits once they become payable. The issue here is that this is a church plan (so, essentially, just a spendthrift trust subject to state law) and it is the state, not the federal government, trying to garnish pension benefits to recoup interest on student loan payments (through the state's guaranteed federal loan program) and child support. The state in question is Oklahoma, if that makes a difference.

EDIT: typo

[Guest Sieve]

If this church plan made an election under IRC Sections 401(d) & 411(e)(1)(B), then it is subject to the anti-alienation provisions of IRC Section 401(a)(13) and is also subjedct to ERISA. (See IRC Section 401(a), last sentence following 401(a)(36), & ERISA Section 4(b)(2).)

If an election was not made, then the answer will depend on state law (& I have no idea what OK would do).

[Guest krijowri]

Yes, I understand that. This is a non-electing church plan. Thanks.