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ROWLAND v. STRICKLAND

1055

294 S.C. 119 (1987)

362 S.E.2d 892

Carole Vann ROWLAND, Respondent v. Russell H. STRICKLAND, Appellant.

Court of Appeals of South Carolina.

Decided November 30, 1987.

Attorney(s) appearing for the Case

Stephen M. Bingman, Spartanburg, for appellant.

William S. Bean, Spartanburg, for respondent.

Heard Nov. 11, 1987.

Decided Nov. 30, 1987.

SANDERS, Chief Judge:

This is an appeal from an order of the Circuit Court deciding that, under applicable federal law, an Individual Retirement Account (IRA) is not exempt from levy or attachment by a judgment creditor. We affirm.

The Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. §§ 1001-1461, provides: "Each pension plan shall provide that benefits provided under the...

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