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.
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