GUIDRY v. SHEET METAL WKRS INTERN. ASS'N, LOCAL 9

Nos. 92-1018, 92-1034.

10 F.3d 700 (1993)

Curtis GUIDRY, Plaintiff-Appellee and Cross-Appellant, v. SHEET METAL WORKERS INTERNATIONAL ASSOCIATION, LOCAL NO. 9, Defendant-Intervenor-Appellant and Cross-Appellee, Sheet Metal Workers National Pension Fund; Sheet Metal Workers' Local Unions and Councils Pension Plan, Defendants and Cross-Appellees, Sheet Metal Workers' Local No. 9 Pension Fund, Party Under Rule 19, F.R.C.P., Defendant-Intervenor and Cross-Appellee, and Edward J. Carlough; Robert T. Stringer; C.T. Roff; Cavet Snyder; Edward J. Carlough; Cecil D. Clay; George J. Cuddihy; Urie E. Williams, Jr.; Richard J. Scott, Trustees, Defendants.

United States Court of Appeals, Tenth Circuit.

November 4, 1993.


Attorney(s) appearing for the Case

Eldon E. Silverman of Elrod, Katz, Preeo, Look, Moison & Silverman, P.C., Denver, CO, for plaintiff-appellee and cross-appellant.

Joseph M. Goldhammer (Ellen M. Kelman with him, on the briefs) of Brauer, Buescher, Valentine, Goldhammer & Kelman, P.C., Denver, CO, for defendant-intervenor-appellant and cross-appellee.

Raymond J. Sweeney (Ellen Ranzman and Michael Wolf of Katz & Ranzman, Washington, D.C., with him, on the brief) of Raymond J. Sweeney & Associates, North Andover, MA, for defendant-intervenor-appellant and cross-appellee.

Before TACHA and BRORBY, Circuit Judges, and BROWN, Senior United States District Judge.


BRORBY, Circuit Judge.

The issue in this case is whether Employee Retirement Income Security Act of 1974 (ERISA) § 206(d)(1), 29 U.S.C. § 1056(d)(1) (1988), and its coordinate section in the Internal Revenue Code, I.R.C. § 401(a)(13)(A) (1986), prohibit garnishment of Mr. Guidry's pension benefits after the benefits have been paid and received.

I. BACKGROUND

The relevant facts are undisputed.1 Prior to...

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