[Code of Federal Regulations] [Title 20, Volume 1] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 20CFR243.1] [Page 499] TITLE 20--EMPLOYEES' BENEFITS CHAPTER II--RAILROAD RETIREMENT BOARD PART 243_TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS--Table of Contents Sec. 243.1 Prohibition against garnishment. Sec. 243.1 Prohibition against garnishment. 243.2 Legal process for the enforcement of child support and alimony obligations. 243.3 Payments pursuant to court decree or court-approved property settlement. 243.4 Taxation of benefits. 243.5 Assignment of a portion of an annuity paid under the social security overall minimum provision. 243.6 Waiver of annuity payments. Authority: 45 U.S.C. 231f(b)(5). Source: 53 FR 35806, Sept. 15, 1988, unless otherwise noted. Except as hereinafter provided in this part, no benefits paid under the Railroad Retirement Act are assignable or subject to any tax or to garnishment, attachment, or other legal process (including any order issued by any court in connection with a bankruptcy proceeding), nor shall any payment be anticipated.