CHAPTER 276

FORMERLY

SENATE BILL NO. 289

AN ACT TO AMEND TITLE 10 OF THE DELAWARE CODE RELATING TO EXEMPTIONS FROM EXECUTION.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend §4915(0, of Title 10 of the Delaware Code by deleting said subsection in its entirety and replacing said subsection with the following:

"(f) 'Retirement plan' means any retirement or profit sharing plan that is qualified under section 401, 403, 408, 408A, 409, 414 or 457 of the Internal Revenue Code of 1986, as amended."

Section 2. This act shall be effective January 1, 1998.

Approved May 19, 1998