The United States Supreme Court has held that a state garnishment statute which makes explicit reference to ERISA covered benefit plans is preempted by ERISA, but that a state\u27s garnishment procedure which permits the garnishment of a participant\u27s benefits in an ERISA welfare benefit plan is not preempted by ERISA.
Mackey v. Lanier Collections Agency & Service, Inc., 108 S. Ct. 2182 (1988)
