SF0024S2001

Page 1-line 8 Delete "and" insert ",".

Page 1-line 9 After "(b)" insert "and 1-20-110(a)(iii)".

Page 4-After line 3 Insert:

"1-20-110. Exemption for retirement funds and accounts.

(a) The following are exempt from execution, attachment, garnishment or any other process issued by any court:

(iii) Any retirement or annuity fund of any person, including individual retirement accounts (IRAs), Roth individual retirement accounts (Roth IRAs) and simplified employee pension individual retirement accounts (SEP IRAs), to the extent payments are made to the fund while solvent, provided the earnings on the fund are protected from federal income tax or subject to deferral of federal income tax, or are not subject to federal income tax upon withdrawal, and the appreciation thereon, the income therefrom and the benefits or annuity payable thereunder; and". SCOTT, PERKINS