CALIFORNIA FAMILY LAW
...Enforcement
......Support Orders
.........Arrearages
............IRA Rollover Levy
5 Cards On This Topic:

No error in denying F’s claim of exemption and motion to quash and recall a levy on his IRA rollover account to recover support arrears where F received sufficient notice of the levy and a full opportunity to challenge it.

Levy on F’s IRA properly included withholding assets to pay s/s arrears–under section FC 17000(b), "child support order" encompasses spousal support, as well as child support, and this was a Title IV-D case.

Trial court correct in not quashing support levy on F’s IRA rollover where he had other assets not subject to levy and at least 50% of his earnings were not being withheld for c/s.

Levy on F’s IRA was proper as the support orders were not retroactively modifiable and became enforceable judgments at time of entry, subject to levy.

Regardless of whether father is a custodial or noncustodial parent, the state has authority to levy on his IRA account for the purpose of collecting unpaid support.