---
kind: "section"
citation: "28 U.S.C. § 3010"
title: "28"
title_heading: "Judiciary and Judicial Procedure"
number: "3010"
heading: "Co-owned property"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/28/3010"
units:
  - "Part VI — Particular Proceedings"
  - "Chapter 176 — Federal Debt Collection Procedure"
  - "Subchapter A — Definitions and General Provisions"
---

# §3010. Co-owned property

- (a) **Limitation.—** The remedies available to the [United States](/usc/28/3002.md?p=15) under this chapter may be enforced against [property](/usc/28/3002.md?p=12) which is co-owned by a [debtor](/usc/28/3002.md?p=4) and any other [person](/usc/28/3002.md?p=10) only to the extent allowed by the law of the [State](/usc/28/3002.md?p=14) where the [property](/usc/28/3002.md?p=12) is located. This section shall not be construed to limit any right or interest of a [debtor](/usc/28/3002.md?p=4) or co-owner in a retirement system for Federal military or civilian personnel established by the [United States](/usc/28/3002.md?p=15) or any [agency](/usc/28/2341.md?p=3) thereof or in a qualified retirement arrangement.
- (b) **Definitions.—** For purposes of [subsection (a)](#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](/usc/28/2341.md?p=3), or for some or all of such personnel of a single [agency](/usc/28/2341.md?p=3), 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.

## Source credit

(Added Pub. L. 101–647, title XXXVI, § 3611, Nov. 29, 1990, 104 Stat. 4937.)

## Notes

### Editorial Notes

### References in Text

Sections 401(a), 403(a), and 409 of the Internal Revenue Code of 1986, referred to in subsec. (b)(2), are classified to sections 401(a), 403(a), and 409, respectively, of Title 26, Internal Revenue Code.

Section 205 of the Employee Retirement Income Security Act of 1974, referred to in subsec. (b)(2), is classified to section 1055 of Title 29, Labor.

### Statutory Notes and Related Subsidiaries

### Effective Date

Section effective 180 days after Nov. 29, 1990, and applicable with respect to certain actions for debts owed the United States pending in court on that effective date, see section 3631 of Pub. L. 101–647, set out as a note under section 3001 of this title.