As Passed by the House 1
122nd General Assembly 4
Regular Session Am. Sub. H. B. No. 108 5
1997-1998 6
REPRESENTATIVES TIBERI-CORBIN-TAYLOR-HOOD-CATES-FORD-GARCIA- 8
VAN VYVEN-VESPER-HODGES-OLMAN-GRENDELL-TERWILLEGER-BRADING- 9
HAINES-HARRIS-METZGER-BEATTY-SALERNO-MOTTLEY-LEWIS-REID- 10
O'BRIEN-SAWYER-ROBERTS-MASON 11
13
A B I L L
To amend section 2329.66 of the Revised Code to 15
remove a limitation on a person's right to hold 16
the assets in, and the payments from, an 17
individual retirement account or an individual 18
retirement annuity exempt from execution, 19
garnishment, or attachment. 20
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 22
Section 1. That section 2329.66 of the Revised Code be 24
amended to read as follows: 25
Sec. 2329.66. (A) Every person who is domiciled in this 34
state may hold property exempt from execution, garnishment, 35
attachment, or sale to satisfy a judgment or order, as follows: 36
(1)(a) In the case of a judgment or order regarding money 38
owed for health care services rendered or health care supplies 39
provided to the person or a dependent of the person, one parcel 40
or item of real or personal property that the person or a 41
dependent of the person uses as a residence. Division (A)(1)(a) 42
of this section does not preclude, affect, or invalidate the 43
creation under this chapter of a judgment lien upon the exempted 44
property but only delays the enforcement of the lien until the 45
property is sold or otherwise transferred by the owner or in 46
accordance with other applicable laws to a person or entity other 47
than the surviving spouse or surviving minor children of the 48
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judgment debtor. Every person who is domiciled in this state may 49
hold exempt from a judgment lien created pursuant to division 50
(A)(1)(a) of this section the person's interest, not to exceed 51
five thousand dollars, in the exempted property. 52
(b) In the case of all other judgments and orders, the 54
person's interest, not to exceed five thousand dollars, in one 55
parcel or item of real or personal property that the person or a 56
dependent of the person uses as a residence. 57
(2) The person's interest, not to exceed one thousand 59
dollars, in one motor vehicle; 60
(3) The person's interest, not to exceed two hundred 62
dollars in any particular item, in wearing apparel, beds, and 63
bedding, and the person's interest, not to exceed three hundred 64
dollars in each item, in one cooking unit and one refrigerator or 65
other food preservation unit; 66
(4)(a) The person's interest, not to exceed four hundred 68
dollars, in cash on hand, money due and payable, money to become 69
due within ninety days, tax refunds, and money on deposit with a 70
bank, savings and loan association, credit union, public utility, 71
landlord, or other person. Division (A)(4)(a) of this section 72
applies only in bankruptcy proceedings. This exemption may 73
include the portion of personal earnings that is not exempt under 74
division (A)(13) of this section. 75
(b) Subject to division (A)(4)(d) of this section, the 77
person's interest, not to exceed two hundred dollars in any 78
particular item, in household furnishings, household goods, 79
appliances, books, animals, crops, musical instruments, firearms, 80
and hunting and fishing equipment, that are held primarily for 81
the personal, family, or household use of the person. 82
(c) Subject to division (A)(4)(d) of this section, the 84
person's interest in one or more items of jewelry, not to exceed 85
four hundred dollars in one item of jewelry and not to exceed two 86
hundred dollars in every other item of jewelry. 87
(d) Divisions (A)(4)(b) and (c) of this section do not 89
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include items of personal property listed in division (A)(3) of 90
this section. 91
If the person does not claim an exemption under division 93
(A)(1) of this section, the total exemption claimed under 94
division (A)(4)(b) of this section shall be added to the total 95
exemption claimed under division (A)(4)(c) of this section, and 96
the total shall not exceed two thousand dollars. If the person 97
claims an exemption under division (A)(1) of this section, the 98
total exemption claimed under division (A)(4)(b) of this section 99
shall be added to the total exemption claimed under division 100
(A)(4)(c) of this section, and the total shall not exceed one 101
thousand five hundred dollars. 102
(5) The person's interest, not to exceed an aggregate of 104
seven hundred fifty dollars, in all implements, professional 105
books, or tools of the person's profession, trade, or business, 106
including agriculture; 108
(6)(a) The person's interest in a beneficiary fund set 110
apart, appropriated, or paid by a benevolent association or 111
society, as exempted by section 2329.63 of the Revised Code; 112
(b) The person's interest in contracts of life or 114
endowment insurance or annuities, as exempted by section 3911.10 115
of the Revised Code; 116
(c) The person's interest in a policy of group insurance 118
or the proceeds of a policy of group insurance, as exempted by 119
section 3917.05 of the Revised Code; 120
(d) The person's interest in money, benefits, charity, 122
relief, or aid to be paid, provided, or rendered by a fraternal 123
benefit society, as exempted by section 3921.18 of the Revised 124
Code; 125
(e) The person's interest in the portion of benefits under 127
policies of sickness and accident insurance and in lump-sum 128
payments for dismemberment and other losses insured under those 129
policies, as exempted by section 3923.19 of the Revised Code. 130
(7) The person's professionally prescribed or medically 132
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necessary health aids; 133
(8) The person's interest in a burial lot, including, but 135
not limited to, exemptions under section 517.09 or 1721.07 of the 136
Revised Code; 137
(9) The person's interest in the following: 139
(a) Moneys paid or payable for living maintenance or 141
rights, as exempted by section 3304.19 of the Revised Code; 142
(b) Workers' compensation, as exempted by section 4123.67 145
of the Revised Code; 146
(c) Unemployment compensation benefits, as exempted by 148
section 4141.32 of the Revised Code; 149
(d) Aid to dependent children payments, as exempted by 151
section 5107.12 of the Revised Code; 152
(e) Disability assistance payments, as exempted by section 154
5115.07 of the Revised Code. 155
(10)(a) Except in cases in which the person was convicted 157
of or pleaded guilty to a violation of section 2921.41 of the 158
Revised Code and in which an order for the withholding of 159
restitution from payments was issued under division (C)(2)(b) of 160
that section or in cases in which an order for withholding was 161
issued under section 2907.15 of the Revised Code, and only to the 162
extent provided in the order, and except as provided in sections 166
2929.181, 3105.171, 3105.63, 3111.23, and 3113.21 of the Revised 168
Code, the person's right to a pension, benefit, annuity, 169
retirement allowance, or accumulated contributions, the person's 170
right to a participant account in any deferred compensation 171
program offered by the Ohio public employees deferred 172
compensation board, a government unit, or a municipal 173
corporation, or the person's other accrued or accruing rights, as 174
exempted by section 145.56, 145.75, 146.13, 742.47, 3307.71, 175
3309.66, or 5505.22 of the Revised Code, and the person's right 176
to benefits from the firemen and policemen's death benefit fund; 177
(b) Except as provided in sections 3111.23 and 3113.21 of 180
the Revised Code, the person's right to receive a payment under 181
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any pension, annuity, or similar plan or contract, not including 182
a payment from a stock bonus or profit-sharing plan or a payment 183
included in division (A)(6)(b) or (10)(a) of this section, on 184
account of illness, disability, death, age, or length of service, 185
to the extent reasonably necessary for the support of the person 186
and any of the person's dependents, except if all the following 187
apply: 188
(i) The plan or contract was established by or under the 190
auspices of an insider that employed the person at the time the 191
person's rights under the plan or contract arose. 192
(ii) The payment is on account of age or length of 194
service. 195
(iii) The plan or contract is not qualified under the 197
"Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C. 1, as 198
amended. 199
(c) Except for any portion of the assets that were 201
deposited for the purpose of evading the payment of any debt and 202
except as provided in sections 3111.23 and 3113.21 of the Revised 204
Code, the person's right in the assets held in, or to receive any 206
payment under, any individual retirement account, OR individual 207
retirement annuity, or Keogh or "H.R. 10" plan that provides 208
benefits by reason of illness, disability, death, or age, to the 209
extent reasonably necessary for the support of the person and any 210
of the person's dependents. 211
(d) EXCEPT FOR ANY PORTION OF THE ASSETS THAT WERE 214
DEPOSITED FOR THE PURPOSE OF EVADING THE PAYMENT OF ANY DEBT AND 215
EXCEPT AS PROVIDED IN SECTIONS 3111.23 AND 3113.21 OF THE REVISED 216
CODE, THE PERSON'S RIGHT IN THE ASSETS HELD IN, OR TO RECEIVE ANY 217
PAYMENT UNDER, ANY KEOGH OR "H.R. 10" PLAN THAT PROVIDES BENEFITS 218
BY REASON OF ILLNESS, DISABILITY, DEATH, OR AGE, TO THE EXTENT 219
REASONABLY NECESSARY FOR THE SUPPORT OF THE PERSON AND ANY OF THE 220
PERSON'S DEPENDENTS. 221
(11) The person's right to receive spousal support, child 223
support, an allowance, or other maintenance to the extent 224
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reasonably necessary for the support of the person and any of the 225
person's dependents; 227
(12) The person's right to receive, or moneys received 229
during the preceding twelve calendar months from, any of the 230
following: 231
(a) An award of reparations under sections 2743.51 to 233
2743.72 of the Revised Code, to the extent exempted by division 234
(D) of section 2743.66 of the Revised Code; 235
(b) A payment on account of the wrongful death of an 237
individual of whom the person was a dependent on the date of the 238
individual's death, to the extent reasonably necessary for the 239
support of the person and any of the person's dependents; 240
(c) Except in cases in which the person who receives the 242
payment is an inmate, as defined in section 2969.21 of the 243
Revised Code, and in which the payment resulted from a civil 244
action or appeal against a government entity or employee, as 245
defined in section 2969.21 of the Revised Code, a payment, not to
exceed five thousand dollars, on account of personal bodily 247
injury, not including pain and suffering or compensation for 248
actual pecuniary loss, of the person or an individual for whom 249
the person is a dependent;
(d) A payment in compensation for loss of future earnings 251
of the person or an individual of whom the person is or was a 252
dependent, to the extent reasonably necessary for the support of 253
the debtor and any of the debtor's dependents. 254
(13) Except as provided in sections 3111.23 and 3113.21 of 257
the Revised Code, personal earnings of the person owed to the
person for services rendered within thirty days before the 259
issuing of an attachment or other process, the rendition of a 260
judgment, or the making of an order, under which the attempt may 261
be made to subject those earnings to the payment of a debt, 262
damage, fine, or amercement, in an amount equal to the greater of 263
the following amounts:
(a) If paid weekly, thirty times the current federal 265
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minimum hourly wage; if paid biweekly, sixty times the current 266
federal minimum hourly wage; if paid semimonthly, sixty-five 267
times the current federal minimum hourly wage; or if paid 268
monthly, one hundred thirty times the current federal minimum 269
hourly wage that is in effect at the time the earnings are 270
payable, as prescribed by the "Fair Labor Standards Act of 1938," 271
52 Stat. 1060, 29 U.S.C. 206(a)(1), as amended; 272
(b) Seventy-five per cent of the disposable earnings owed 274
to the person. 275
(14) The person's right in specific partnership property, 277
as exempted by division (B)(3) of section 1775.24 of the Revised 278
Code; 279
(15) A seal and official register of a notary public, as 281
exempted by section 147.04 of the Revised Code; 282
(16) The person's interest in a tuition credit or a 284
payment under section 3334.09 of the Revised Code pursuant to a 285
tuition credit contract, as exempted by section 3334.15 of the 286
Revised Code;
(17) Any other property that is specifically exempted from 288
execution, attachment, garnishment, or sale by federal statutes 289
other than the "Bankruptcy Reform Act of 1978," 92 Stat. 2549, 11 290
U.S.C.A. 101, as amended; 291
(18) The person's interest, not to exceed four hundred 293
dollars, in any property, except that division (A)(18) of this 294
section applies only in bankruptcy proceedings. 295
(B) As used in this section: 297
(1) "Disposable earnings" means net earnings after the 299
garnishee has made deductions required by law, excluding the 300
deductions ordered pursuant to section 3111.23 or 3113.21 of the 302
Revised Code. 303
(2) "Insider" means: 305
(a) If the person who claims an exemption is an 307
individual, a relative of the individual, a relative of a general 308
partner of the individual, a partnership in which the individual 309
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is a general partner, a general partner of the individual, or a 310
corporation of which the individual is a director, officer, or in 311
control; 312
(b) If the person who claims an exemption is a 314
corporation, a director or officer of the corporation; a person 315
in control of the corporation; a partnership in which the 316
corporation is a general partner; a general partner of the 317
corporation; or a relative of a general partner, director, 318
officer, or person in control of the corporation; 319
(c) If the person who claims an exemption is a 321
partnership, a general partner in the partnership; a general 322
partner of the partnership; a person in control of the 323
partnership; a partnership in which the partnership is a general 324
partner; or a relative in, a general partner of, or a person in 325
control of the partnership; 326
(d) An entity or person to which or whom any of the 328
following applies: 329
(i) The entity directly or indirectly owns, controls, or 331
holds with power to vote, twenty per cent or more of the 332
outstanding voting securities of the person who claims an 333
exemption, unless the entity holds the securities in a fiduciary 334
or agency capacity without sole discretionary power to vote the 335
securities or holds the securities solely to secure to debt and 336
the entity has not in fact exercised the power to vote. 337
(ii) The entity is a corporation, twenty per cent or more 339
of whose outstanding voting securities are directly or indirectly 340
owned, controlled, or held with power to vote, by the person who 341
claims an exemption or by an entity to which division 342
(B)(2)(d)(i) of this section applies. 343
(iii) A person whose business is operated under a lease or 345
operating agreement by the person who claims an exemption, or a 346
person substantially all of whose business is operated under an 347
operating agreement with the person who claims an exemption. 348
(iv) The entity operates the business or all or 350
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substantially all of the property of the person who claims an 351
exemption under a lease or operating agreement. 352
(e) An insider, as otherwise defined in this section, of a 354
person or entity to which division (B)(2)(d)(i), (ii), (iii), or 355
(iv) of this section applies, as if the person or entity were a 356
person who claims an exemption; 357
(f) A managing agent of the person who claims an 359
exemption. 360
(3) "Participant account" has the same meaning as in 362
section 145.71 of the Revised Code. 363
(4) "Government unit" has the same meaning as in section 365
145.74 of the Revised Code. 366
(C) For purposes of this section, "interest" shall be 368
determined as follows: 369
(1) In bankruptcy proceedings, as of the date a petition 371
is filed with the bankruptcy court commencing a case under Title 372
11 of the United States Code; 373
(2) In all cases other than bankruptcy proceedings, as of 375
the date of an appraisal, if necessary under section 2329.68 of 376
the Revised Code, or the issuance of a writ of execution. 377
An interest, as determined under division (C)(1) or (2) of 379
this section, shall not include the amount of any lien otherwise 380
valid pursuant to section 2329.661 of the Revised Code. 381
Section 2. That existing section 2329.66 of the Revised 383
Code is hereby repealed. 384