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Complete Guide to Federal and State Garnishment, 2021 Edition by Amorette Nelson Bryant ABryant Consulting Complete Guide to Federal and State Garnishment, 2021 Edition by Amorette Nelson Bryant ABryant Consulting

Complete Guide to Federal and State Garnishment, 2021 Edition

By Alice Gilman
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Overview

Complete Guide to Federal and State Garnishment is a comprehensive, easy-to-use guide that provides employers with guidance on what to do when they receive garnishments for their employees. It addresses such issues as when to begin withholding, based on type of garnishment and applicable state laws; the correct calculation for disposable earnings, based on the type of garnishment and the more protective laws, whether federal or state; how much to withhold; where to send the withheld amount; which garnishment has priority; and much more. This book goes beyond the basics. The garnishments covered are child, spousal, and medical support; creditor garnishments; federal and state tax levies; state nontax debts, administrative wage garnishments; and defaulted student loans. Chapter 7 and Chapter 13 bankruptcies and voluntary wage assignments are also covered. The Guide includes "Practical Tips" and "Cautions" to help you comply with the law.

The 2021 Edition of 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. Highlights include:

  • Updated matrix for reporting terminations to Alaska
  • Updated matrix for commencement of child support withholding for Nevada, New Hampshire, New York, North Carolina, Ohio, Oregon, Utah, West Virginia
  • Updated lump-sum reporting for Arkansas, Indiana
  • Updated lump-sum payment contacts
  • Updated EFT lump-sum payment contacts
  • Updated states' reaction to the Uniform Wage Garnishment Act
  • Note on new Georgia law regarding the length of creditor garnishments
  • Updated state matrix for creditor garnishment in Georgia and Minnesota
  • Updated California minimum wage and examples
  • Updated Connecticut minimum wage, exempt amount, effective 8/1/2021, and examples
  • Updated Delaware chart and examples
  • Updated District of Columbia maximum garnishment amount and examples
  • Updated length of time a garnishment order may remain in effect and the amount subject to garnishment in Georgia
  • Updated Illinois minimum wage and examples, amount subject to tax levy
  • Updated Massachusetts minimum wage
  • Updated forms in Michigan
  • Updated form names, length of garnishment, maximum amount subject to garnishment, minimum wage for 2021, examples in Minnesota, updated tax levy information
  • Updated procedure for downloading tax levy forms in Montana
  • Updated various minimum wage rates for 2021, amount exempt from garnishment, examples, in New York
  • Included information on how the IRS is reacting to levies during the coronavirus pandemic
  • Updated Form 2159 to May 2020 revision
  • Updated Form 433-D to July 2020 revision
  • Updated to include the suspension of student loan garnishments through December 31, 2020
  • Updated number of personal bankruptcies through the first half of 2020
  • Updated telephone numbers of bankruptcy courts

Note: Online subscriptions are for three-month periods.

Previous Edition: Complete Guide to Federal and State Garnishment, 2020 Edition, ISBN 9781543811131

Pages 1288
Last Updated 12/14/2020
Update Frequency Annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
ISBN 9781543817850
SKU 10045252-0005
Publish Frequency Annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
SKU 000000000010073248
Table of Contents

Preface

Acknowledgments

Chapter 1 OVERVIEW
§ 1.01 Introduction to Garnishment
§ 1.02 Why Garnish Wages and Income?
§ 1.03 Complexity of the Garnishment Process
§ 1.04 Recent Garnishment Developments
§ 1.05 Third-Party Administrators
§ 1.06 Reporting Garnishment Payments to Attorneys on Form 1099

Chapter 2 PERSONNEL ISSUES
§ 2.01 Types of Issues
§ 2.02 Confidentiality
§ 2.03 Potential for Violence
§ 2.04 Employee Protection from Employer

Chapter 3 ADMINISTRATION OF GARNISHMENTS
§ 3.01 Important Rules
§ 3.02 Procedures
§ 3.03 Steps to Take When a Garnishment Is Received
§ 3.04 Retention of Records
§ 3.05 Special Situations

Chapter 4 FEDERAL CHILD SUPPORT ENFORCEMENT
§ 4.01 Introduction
§ 4.02 Legislative Background
§ 4.03 The Federal Agency
§ 4.04 Display of Social Security Numbers
§ 4.05 Income Withholding Order (IWO)
§ 4.06 When to Begin Withholding
§ 4.07 Amount to Withhold
§ 4.08 Special Situations
§ 4.09 When, Where, and How to Remit
§ 4.10 Ending Withholding
§ 4.11 Protection and Penalties
§ 4.12 Other Methods for Collecting Child Support
§ 4.13 Answering Verification Requests vii
§ 4.14 Future Changes
§ 4.15 Exhibits

Chapter 5 CHILD SUPPORT: STATE PROVISIONS
§ 5.01 State Matrices
§ 5.04 Arizona
§ 5.05 Arkansas
§ 5.06 California
§ 5.12 Georgia
§ 5.13 Hawaii
§ 5.28 Montana
§ 5.49 Washington

Chapter 6 FEDERAL MEDICAL CHILD SUPPORT
§ 6.01 Withholding for Medical Support Premiums
§ 6.02 Legislative Background
§ 6.03 National Medical Support Notice
§ 6.04 Withholding for Medical Support
§ 6.05 Priority of Withholding
§ 6.06 State Requirements
§ 6.07 Termination of Employment
§ 6.08 Termination of Coverage
§ 6.09 Future of Medical Support
§ 6.10 Exhibit

Chapter 7 MEDICAL SUPPORT: STATE PROVISIONS
§ 7.01 Alabama
§ 7.02 Alaska
§ 7.03 Arizona
§ 7.04 Arkansas
§ 7.05 California
§ 7.06 Colorado
§ 7.07 Connecticut
§ 7.08 Delaware
§ 7.09 District of Columbia
§ 7.10 Florida
§ 7.11 Georgia
§ 7.12 Hawaii
§ 7.13 Idaho
§ 7.14 Illinois
§ 7.15 Indiana
§ 7.16 Iowa
§ 7.17 Kansas
§ 7.18 Kentucky
§ 7.19 Louisiana
§ 7.20 Maine
§ 7.21 Maryland
§ 7.22 Massachusetts
§ 7.23 Michigan
§ 7.24 Minnesota
§ 7.25 Mississippi
§ 7.26 Missouri
§ 7.27 Montana
§ 7.28 Nebraska
§ 7.29 Nevada
§ 7.30 New Hampshire
§ 7.31 New Jersey
§ 7.32 New Mexico
§ 7.33 New York
§ 7.34 North Carolina
§ 7.35 North Dakota
§ 7.36 Ohio
§ 7.37 Oklahoma
§ 7.38 Oregon
§ 7.39 Pennsylvania
§ 7.40 Rhode Island
§ 7.41 South Carolina
§ 7.42 South Dakota
§ 7.43 Tennessee
§ 7.44 Texas
§ 7.45 Utah
§ 7.46 Vermont
§ 7.47 Virginia
§ 7.48 Washington
§ 7.49 West Virginia
§ 7.50 Wisconsin
§ 7.51 Wyoming

Chapter 8 FEDERAL CREDITOR GARNISHMENT
§ 8.01 Introduction
§ 8.02 Administration
§ 8.03 Legislative Background
§ 8.04 Order to Withhold
§ 8.05 When to Begin Withholding
§ 8.06 Amount to Withhold
§ 8.07 Exemptions from Withholding
§ 8.08 Priority of Wage Withholding
§ 8.09 When, Where, and How to Remit
§ 8.10 Changing or Stopping Garnishment
§ 8.11 Termination of Employment
§ 8.12 Protection and Penalties
§ 8.13 Voluntary Wage Assignment
§ 8.14 Improper Attempts to Collect Debt

Chapter 9 STATE CREDITOR DEBT GARNISHMENT, TAX LEVY, AND WAGE ASSIGNMENT
§ 9.01 Introduction
§ 9.02 State Matrices
§ 9.11 District of Columbia
§ 9.16 Illinois
§ 9.22 Maine
§ 9.24 Massachusetts
§ 9.35 New York
§ 9.44 South Dakota
§ 9.50 Washington Chapter

10 FEDERAL TAX LEVY
§ 10.01 Introduction
§ 10.02 Legislative Background
§ 10.03 Order to Withhold
§ 10.04 When to Begin Withholding
§ 10.05 Amount to Withhold
§ 10.06 Payroll Deduction Agreement
§ 10.07 Priority of Wage Withholding
§ 10.08 When, Where, and How to Remit
§ 10.09 Stopping a Levy
§ 10.10 Termination of Employment
§ 10.11 Recordkeeping
§ 10.12 Protection and Penalty
§ 10.13 Continuous Levy Program
§ 10.14 Tax Protestors
§ 10.15 Administration

Chapter 11 ADMINISTRATIVE WAGE GARNISHMENTS
§ 11.01 Overview
§ 11.02 Higher Education Act (HEA) Defaulted Student Loans
§ 11.03 Debt Collection Improvement Act of 1996 (DCIA) Federal Nontax Debts
§ 11.04 Future of Student Loans and Collections

Chapter 12 BANKRUPTCY
§ 12.01 Introduction
§ 12.02 Legislative Background
§ 12.03 Automatic Stay
§ 12.04 Chapter 7 Bankruptcy
§ 12.05 Employer’s Obligation Under Chapter 7
§ 12.06 Chapter 13 Bankruptcy
§ 12.07 When to Begin Withholding
§ 12.08 Amount to Withhold
§ 12.09 Priority of Withholding
§ 12.10 When, Where, and How to Remit
§ 12.11 Discontinuance of Withholding
§ 12.12 Termination of Employment
§ 12.13 Protection and Penalty
§ 12.14 Future of Bankruptcy
§ 12.15 Telephone Numbers for Bankruptcy Courts

Appendix A
GLOSSARY

Appendix B
EFT/EDI

Appendix C
ELECTRONIC INCOME WITHHOLDING ORDER (E-IWO)

Appendix D
EMPLOYER SERVICES WEB APPLICATION

Appendix E
STATE NEW HIRE REPORTING REQUIREMENTS

Index

Volumes