Idaho Retirement Asset Protection Laws

The following retirement assets are protected under Idaho law:

• pension benefits, annuity retirement or disability allowances, death benefits, and any other optional benefits under a qualified retirement plan or arrangement, except when a QDRO is involved;
• U.S. government pensions, except when a QDRO is involved;
• benefits under a QDRO and qualified plan benefits to the extent provided under a court order for maintenance or support;
• annuity contract benefits up to $350 per month;
• policemen's retirement benefits;
• money or assets from a qualified retirement or profit-sharing plan there is a claim arising out of a negligent or wrongful act or omission of the beneficiary or participant, QDROs again being an exception; and
• benefits under the Public Employee Retirement System of Idaho, except for child support obligations, in which case the exemption is subject to the wage limitation (i.e. only 50 percent of the debtor's weekly disposable earnings are protected).