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Complete Guide to Federal and State Garnishment, 2018 Edition

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Overview

Complete Guide to Federal and State Garnishment provides much-needed clarity when the federal and state laws appear to conflict. You'll find plain-English explanations of the laws and how they interact, as well as the specific steps you and your staff need to take to respond to the order properly. Numerous detailed examples and mathematical calculations make it easy to apply the law under different scenarios.

Written by Amorette Nelson Bryant, who was recently appointed by the Uniform Law Commission as an observer for the Drafting Committee on a Wage Garnishment Act and was a past chair of both the APA GATF Child Support Subcommittee and Garnishment Subcommittee, Complete Guide to Federal and State Garnishment brings the payroll professional up-to-date on the latest federal and state laws and regulations affecting this ever-changing area. It is your one-stop source for answers to critical questions, such as:

  • Does the amount exempt from garnishment change when the minimum wage goes up?
  • How do I determine the wages to which the garnishment applies?
  • If an employee is subject to more than one garnishment, which has priority?
  • Which state's rules do I use when I receive a child support order sent from another state?
  • State or federal law - which applies for creditor garnishment and support?
  • Are there alternatives to remitting withheld child support via EFT/EDI?
  • How do I handle garnishments when employees are paid a draw against salary?

Previous Edition: Complete Guide to Federal and State Garnishment, 2017 Edition, ISBN 9781454871354

Last Updated 12/13/2017
Product Line Wolters Kluwer Legal & Regulatory U.S.
ISBN 9781454884255
SKU 10045252-0002
Table of Contents

Overview

  • Why Garnish Wages and Income?
  • Complexity of the Garnishment Process
  • What to Do
  • Frequent Mistakes
  • Penalties for Noncompliance
  • Recent Developments
  • Third-Party Administrators
  • Reporting Payments to Attorneys on Form 1099

2. Personnel Issues

  • Confidentiality
  • Descriptions on Payroll Records and Stubs
  • Storage of Documents
  • Contact with People Outside the Organization
  • Potential for Violence
  • Employee Protection from Employer

3. Administration of Garnishments Procedure

  • Format
  • Receipt of Garnishments
  • Department Controls
  • Providing Information to Courts or Creditors
  • Steps to Take When a Garnishment is Received
  • Retention of Records
  • Special Situations
  • Wage Attachments for Non-Employees
  • Financial Institutions and Insurance Agencies
  • Lump-Sum Payments and Garnishments
  • Sarbanes-Oxley and Garnishments
  • Additional Withholding per Employee's Request

4. Federal Child Support Enforcement Cash Withholding from Wages

  • Legislative Background
  • The Federal Agency
  • Display of Social Security Numbers
  • Withholding Order
  • Reports or Messages to Support Agencies
  • Income Withholding Order (IWO) .
  • Authorization to Withhold
  • Judicial Orders
  • Administrative Orders
  • Standardized IWO
  • Service of Order
  • Validate the Accuracy of the Withholding Order
  • When to Begin Withholding
  • Amount to Withhold for Child Support
  • Earnings and Income Defined
  • Calculation of Disposable Earnings for Child Support
  • Comparing Allowable Disposable Earnings to Court-Ordered Amount
  • Calculation of Orders
  • Duplicate IWO
  • Priority of Support (Type) Components
  • More Than One Income Withholding Order
  • Single Order: Cash Support and Medical Support Premiums
  • Priority of Wage Attachments
  • Administrative Fee .
  • Special Situations
  • When an Extra Payday Occurs in a Year
  • Order Received for a Terminated Employee or a Person Never Employed
  • Identifying Independent Contractors
  • Employee Temporarily Receiving Pay from Other Source
  • Qualified Domestic Relations Order (QDRO)
  • When, Where, and How to Remit
  • Ending Withholding
  • Termination of Employment
  • Protection and Penalties
  • Employee Protection from Employer
  • Employer Penalty for Noncompliance
  • Employer Protection
  • Other Methods for Collecting Child Support
  • Future Changes

5. Child Support: State Provisions

  • State Matrices

6. Federal Medical Child Support Withholding for Cash Medical Support Withholding for Medical Support Premiums

  • Legislative Background
  • National Medical Support Notice
  • Form Requirements
  • Employer Receipt of the NMSN
  • Who Handles the NMSN
  • Reasons to Reject the NMSN
  • Administrator's Duties
  • Employer Issues with the NMSN
  • Proposed Changes to the NMSN
  • Withholding for the Medical Support
  • Priority of Withholding
  • State Requirements
  • Termination of Employment
  • Termination of Coverage

7. State Medical Support: State Provisions

8. Federal Creditor Garnishment

  • Administration
  • Legislative Background
  • Order to Withhold
  • Service of Order
  • What to Do
  • When to Begin Withholding
  • Amount to Withhold
  • Guidelines
  • Calculation of Disposable Earnings
  • Change to Disposable Earnings
  • Administrative Fee
  • Exemptions from Withholding
  • Interstate Creditor
  • Seamen
  • Student Assistance
  • Priority of Wage Withholding
  • When, Where, and How to Remit
  • Changing or Stopping Garnishment
  • Stopping the Deduction
  • Request to Reduce or Discontinue Garnishments
  • Termination of Employment
  • Protection and Penalties
  • Employee Protection from Employer
  • Employer Penalty for Noncompliance
  • Voluntary Wage Assignment
  • Improper Attempts to Collect Debt
  • State Action
  • Federal Trade Commission Action

9. State Creditor Debt Garnishment, Tax Levy, and Wage Assignment

  • Garnishment Trends
  • Garnishment and ‘‘Payday Loans’’
  • Garnishment and Social Security Numbers
  • State Garnishment Matrix
  • State Levy Matrix

10. Federal Tax Levy

  • Federal Tax Levy
  • Legislative Background
  • Order to Withhold
  • Service of Levy
  • When to Begin Withholding
  • Amount to Withhold
  • Income Subject to Levy
  • Withholding Limits
  • Levy Against Wages Without Exemptions
  • Restrictions on Changes to Employee Deductions
  • Administrative Fee
  • Supplemental Payrolls
  • Extra Pay Periods
  • Tax Levy Calculations
  • Payroll Deduction Agreement
  • Other Payment Agreement
  • Priority of Wage Withholding
  • When, Where, and How to Remit
  • Stopping a Levy
  • Termination of Employment
  • Recordkeeping
  • Protection and Penalty
  • Employee Protection from Employer
  • Payor Penalty for Failure to Honor Levy
  • Continuous Levy Program
  • Tax Protestors
  • Administration

11. Administrative Wage Garnishments

  • History
  • A. Higher Education Act (HEA) Defaulted Student Loans
    • Types of Withholding Documents
    • Service of Order
    • Answer Requirements .
    • "Disposable Pay" Defined
    • When to Begin Withholding
    • Amount to Withhold for Student Loans
    • Priority of Withholding
    • Administrative Fee
    • When, Where, and How to Remit
    • Stopping a Student Loan Garnishment
    • Termination of Employment
    • Employee Protection from Employer
    • Employer Penalty for Noncompliance
    • Administration
  • B. Debt Collection Improvement Act of 1996 (DCIA) Federal Nontax Debts
    • Service of Administrative Wage Garnishment
    • When to Begin Withholding
    • Amount to Be Garnished from Wages
    • Disposable Pay(Earnings) Defined
    • Priority of Wage Withholding
    • Calculation When Another Garnishment Is Being Withheld
    • More Than One Federal Agency Debt
    • Effect of Bankruptcy
    • Employee Election
    • When, Where, and How to Remit
    • Stopping Administrative Wage Garnishment
    • Employer Penalty for Noncompliance
    • Employee Protection from Employer

12. Bankruptcy

  • Legislative Background
  • Automatic Stay
  • Chapter 7 Bankruptcy
  • Employer's Obligation Under Chapter 7

13. Bankruptcy

  • Employer's Obligation Under Chapter 13
  • When to Begin Withholding
  • Amount to Withhold
  • Administrative Fee
  • Priority of Withholding
  • When, Where, and How to Remit
  • Discontinuance of Withholding
  • Protection and Penalty
  • Employee Protection from Employer
  • Employer Penalty for Noncompliance
  • Future of Bankruptcy
  • Telephone Numbers for Bankruptcy Courts

Appendix A: Glossary

Appendix B: EFT/EDI

Appendix C: Electronic Income Withholding Order (E-IWO)

Appendix D: Debt Inquiry Service

Appendix E: Answering Verification Requests

Appendix F: State New Hire Reporting Requirements

 

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