N.Y. Retirement & Social Security Law § 410: Exemption from taxes and legal process

§ 410. Exemption from taxes and legal process. The right of a person

to a pension, a pension-providing-for-increased-take-home-pay, an

annuity or a retirement allowance, to the return of contributions, the

pensions, the pension-providing-for-increased-take-home-pay, annuity, or

retirement allowance itself, any optional benefit, any other right

accrued or accruing to any person under the provisions of this chapter

and the monies in the various funds continued under this chapter:

1. Are hereby exempt from any state or municipal tax, except the

estate tax, and

2. Shall not be subject to execution, garnishment, attachment, or any

other process whatsoever, and

3. Shall be unassignable, except as in this chapter specifically

provided.