28 U.S.C. § 3010 : US Code - Section 3010: Co-owned property

Search 28 U.S.C. § 3010 : US Code - Section 3010: Co-owned property

(a) Limitation. - The remedies available to the United States
under this chapter may be enforced against property which is co-
owned by a debtor and any other person only to the extent allowed
by the law of the State where the property is located. This section
shall not be construed to limit any right or interest of a debtor
or co-owner in a retirement system for Federal military or civilian
personnel established by the United States or any agency thereof or
in a qualified retirement arrangement.
(b) Definitions. - For purposes of subsection (a) -
(1) the term "retirement system for Federal military or
civilian personnel" means a pension or annuity system for Federal
military or civilian personnel of more than one agency, or for
some or all of such personnel of a single agency, established by
statute or by regulation pursuant to statutory authority; and
(2) the term "qualified retirement arrangement" means a plan
qualified under section 401(a), 403(a), or 409 of the Internal
Revenue Code of 1986 or a plan that is subject to the
requirements of section 205 of the Employee Retirement Income
Security Act of 1974.