State Lump Sum Information

Alabama
Contact Information		Correspondence Address
Melanie Duncan Phone: (334) 242-9300 Email: melanie.duncan@dhr.alabama.gov Web site: www.dhr.state.al.us		Alabama Department of Human Resources Child Support Enforcement Division Attention: Melanie Duncan P.O. Box 304000 Montgomery , AL 36116-4000
Is there a State definition of Lump Sums?	No.
Are Employers required to report lump sums? Cite the State law for lump sums.	No.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?	No.
Are other processes or document(s) used to attach lump sums?
Is the CCPA applied to lump sum payments?

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Alaska
Contact Information		Correspondence Address
Marcia Allen, Employer Assistance Representative Phone: (907) 269-6089 Email: marcia_allen@alaska.gov		Alaska Child Support Services Division 550 W. 7th Avenue, Suite 310 Anchorage, AK 99501-6699
Is there a State definition of Lump Sums?	No.
Are Employers required to report lump sums? Cite the State law for lump sums.	Yes. AS 25.27.062 requires employers to withhold lump sum payments.
What is the threshold amount for lump sum to be reported?	100% of lump sum disbursements, up to the amount of the total debt owed on the case.
How long must the employer hold the lump sum?	Employers should send the payments to the CSSD office within 7 days of withholding from the non-custodial parent.
Is the IWO used for lump sums?	Yes.
Are other processes or document(s) used to attach lump sums?	Property withholding order
Is the CCPA applied to lump sum payments?	No. Withhold 100% up to the amount of the debt

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Arizona
Contact Information		Correspondence Address
Arizona Department of Economic Security Phone: (602) 771-8000 or (602) 771-8127 Fax: (602) 771-8130 Email: DCSE-POLICYQUESTIONS@azdes.gov Website: http://www.azdes.gov/dcse/		AZ Dept. of Child Support Enforcement P.O. Box 40458 Phoenix, AZ 85067
Is there a State definition of Lump Sums?	Yes. Lump sum payment includes severance pay, sick pay, vacation pay, bonuses, insurance settlements, commissions, and stock options.
Are Employers required to report lump sums? Cite the State law for lump sums.	No. Arizona Revised Statute 25-505 For additional information: http://www.azleg.state.az.us/FormatDocument.asp?inDoc=/ars/25/00505.htm&Title=25&DocType=ARS
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?	Yes.
Are other processes or document(s) used to attach lump sums?	Limited Income Withholding Order
Is the CCPA applied to lump sum payments?	No.

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Arkansas
Contact Information		Correspondence Address
Mary Smith Phone: (501) 682-6828 Email: mary.e.smith@ocse.state.ar.us Toni Erwin Phone: (800) 216-0224 Email: Employer.Relations@ocse.state.ar.us		Arkansas OCSE Clearinghouse/SDU P.O. Box 8128 Little Rock, AR 72203
Is there a State definition of Lump Sums?	Yes, Lump Sum Payment means any: Form of income paid to an individual at other than regular or periodic intervals; or Payment regardless of frequency that is dependent upon meeting a condition precedent, including without limitation: The performance of a contract; A job performance standard or quota; he liquidation of unused sick or vacation pay or leave; The settlement of a claim; orAn award for length of service. Net Lump-sum payment means the entire lump-sum payment less any amount required by law to be withheld.
Are Employers required to report lump sums? Cite the State law for lump sums.	No. Arkansas Code Ann. 9-14-201
What is the threshold amount for lump sum to be reported?	N/A
How long must the employer hold the lump sum?	N/A
Is the IWO used for lump sums?	Yes.
Are other processes or document(s) used to attach lump sums?	Garnishment process
Is the CCPA applied to lump sum payments?	The deduction is capped at 50% of the lump sum or the amount of the arrears whichever is less. Employers should contact OCSE to verify the amount of the arrears prior to releasing a lump-sum payment to the employee.

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California
Contact Information		Correspondence Address
Jeanette Ramarui Phone: (916) 845-4920 Fax: (916) 843-0527 Email: jeanette.ramarui@ftb.ca.gov CA web address for counties: http://www.childsup.cahwnet.gov/county_locations.asp		California Department of Child Support Services Attention: Jeanette Ramarui, MS-52 P.O. Box 419064 Rancho Cordova, CA 95741-9064
Is there a State definition of Lump Sums?	No, we do not specifically define lump sum payment; however our definition of income includes certain types of lump sum payments. Income includes wages, salary, bonus money, and benefits.
Are Employers required to report lump sums? Cite the State law for lump sums.	No. However, California does treat lump sum payments as income pursuant to California Family Code Section 5206; therefore they are subject to withholding. Employers are encouraged to contact the local child support agency when they know that an employee will be receiving a lump sum payment. The local child support agency will issue an Order/Notice to Withhold Income for the month in which the employee will receive the bonus to withhold part of the lump sum.
What is the threshold amount for lump sum to be reported?	None
How long must the employer hold the lump sum?	7 days
Is the IWO used for lump sums?	Yes.
Are other processes or document(s) used to attach lump sums?	None
Is the CCPA applied to lump sum payments?	Yes and it cannot exceed 50% of disposable earnings.

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Colorado
Contact Information		Correspondence Address
Arnold Erickson Phone: (303) 866-5178 Email: arnold.erickson@state.co.us		Use county contact information provided on notice (number 10, "Additional Information to Employers").
Is there a State definition of Lump Sums?	No.
Are Employers required to report lump sums? Cite the State law for lump sums.	Yes. 14-14-111.5,(4)(k.5) Colorado Revised Statutes.
What is the threshold amount for lump sum to be reported?	None
How long must the employer hold the lump sum?	One week after contacting the county/state office.
Is the IWO used for lump sums?	Yes.
Are other processes or document(s) used to attach lump sums?	Garnishment or Worker's Compensation Lien and Levy.
Is the CCPA applied to lump sum payments?	Yes. 50-65% of disposable income according to 13-54-104 Colorado Revised Statutes

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Connecticut
Contact Information		Correspondence Address
Pam Hogan, Investigations Supervisor Phone: (860) 424-5124 Email: pamela.hogan@ct.gov		Department of Social Services Bureau of Child Support Enforcement 25 Sigourney Street, 10th Floor Hartford, CT 06106-5033
Is there a State definition of Lump Sums?
Are Employers required to report lump sums? Cite the State law for lump sums.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?
Are other processes or document(s) used to attach lump sums?
Is the CCPA applied to lump sum payments?

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Delaware
Contact Information		Correspondence Address
Andrew Haman, Social Services Administrator Phone: (302) 395-6500 Email: Andrew.Haman@state.de.us		DE Division of Child Support Enforcement P.O. Box 15012 Wilmington, DE 19850
Is there a State definition of Lump Sums?
Are Employers required to report lump sums? Cite the State law for lump sums.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?
Are other processes or document(s) used to attach lump sums?
Is the CCPA applied to lump sum payments?

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District of Columbia
Contact Information		Correspondence Address
Aggie Rhodes, Wage Withholding Manager Phone: (202) 724-2119 Email: Aggie.Rhodes@dc.gov		Office of Attorney General Child Support Division 441 4th Street, NW, Suite 550N Washington, D.C. 20001
Is there a State definition of Lump Sums?
Are Employers required to report lump sums? Cite the State law for lump sums.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?
Are other processes or document(s) used to attach lump sums?
Is the CCPA applied to lump sum payments?

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Florida
Contact Information		Correspondence Address
Joy Aldridge Phone: (850) 413-7234 Email: aldridgj@dor.state.fl.us (email preferred to calls)		State of Florida Disbursement Unit P.O. Box 8515 Tallahassee, FL 32314-8515
Is there a State definition of Lump Sums?
Are Employers required to report lump sums? Cite the State law for lump sums.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?
Are other processes or document(s) used to attach lump sums?
Is the CCPA applied to lump sum payments?

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Georgia
Contact Information		Correspondence Address
Erica Thornton Phone: (404) 657-1131 Email: emthornton@dhr.state.ga.us Addresses for counties and mailing: http://ocss.dhr.georgia.gov. Click on "Office Locations."
Is there a State definition of Lump Sums?	No.
Are Employers required to report lump sums? Cite the State law for lump sums.	No. Not by statute. However employers may be required to report and withhold lump sum payments such as bonuses, commissions, or severance pay if that language is included in the court order.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?	No.
Are other processes or document(s) used to attach lump sums?	Administrative lien/levy. Court ordered lien
Is the CCPA applied to lump sum payments?	No. 100% or up to the balance owed.

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Guam
Contact Information		Correspondence Address
Yolanda Salalila, SDU Supervisor Phone: (671) 475-3324, ext. 669 Fax: (671) 477-2159 Email: yolanda.salalila@guamcse.net		GU State Disbursement Unit 287 West O' Brien Drive Hagatna, GU 96910
Is there a State definition of Lump Sums?	No.
Are Employers required to report lump sums? Cite the State law for lump sums.	No.
What is the threshold amount for lump sum to be reported?	None
How long must the employer hold the lump sum?	N/A
Is the IWO used for lump sums?	No.
Are other processes or document(s) used to attach lump sums?	Notice of Lien
Is the CCPA applied to lump sum payments?	No.

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Hawaii
Contact Information		Correspondence Address
Kaleialoha Vierra Phone: (808) 692-7147 Fax: (808) 692-7134 Email: kalei.a.vierra@hawaii.gov		Child Support Enforcement Agency State Administration Office Attention: Kaleialoha Vierra 601 Kamokila Blvd, Suite 207 Kapolei, HI 96707
Is there a State definition of Lump Sums?	No.
Are Employers required to report lump sums? Cite the State law for lump sums.	No.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?	No.
Are other processes or document(s) used to attach lump sums?	No.
Is the CCPA applied to lump sum payments?	No.

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Idaho
Contact Information		Correspondence Address
Kristy White Phone: (208) 334 4975 Email: Whitek@dhw.Idaho.gov Linda Jolly Phone: (208)-334-5715 Email: jollyl@dhw.idaho.gov		Idaho Department of Health and Welfare Child Support Services P.O. Box 83720 Boise, ID 83720-0036
Is there a State definition of Lump Sums?
Are Employers required to report lump sums? Cite the State law for lump sums.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?
Are other processes or document(s) used to attach lump sums?
Is the CCPA applied to lump sum payments?

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Illinois
Contact Information		Correspondence Address
Cesar A. Candelario Phone: (312) 793-7131 Email: cesar.candelario@illinois.gov		IL Healthcare and Family Services Division of Child Support Enforcement Attention: Cesar A. Candelario 32 W. Randolph Street, 7th Floor Chicago, IL 60601
Is there a State definition of Lump Sums?	No.
Are Employers required to report lump sums? Cite the State law for lump sums.	Yes. 750 ILCS 28/35 & 750 ILCS 28/15
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?	Yes.
Are other processes or document(s) used to attach lump sums?	Notice of Lien - HFS 3741(R-1-06)
Is the CCPA applied to lump sum payments?	Yes. Withholding Limits: For State orders, you may not withhold more than the leaser of: The amounts allowed by the Federal Consumer Credit Protection Act (15 u.s.c. 1673(b)); or The amounts allowed by the State of the employee/obligor's principal place of employment. The federal limit applies to the aggregate disposal weekly earnings (ADWE). ADWE is the net income left after making mandatory deductions such as; state, federal, local taxes; Social Security taxes; statutory pension contributions; and Medicare Taxes. Under Illinois law, the amount actually withheld from the obligor's income for support and other purposes, including the payor withholding fee, may not be in excess of the maximum amount permitted under the Federal Consumer Credit Protection Act. The Federal CCPA limit is 50% of the ADWE for child support and alimony, which is increased by 10% if the employee does not support a second family; and/or 5% if arrears greater than 12 weeks.

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Indiana
Contact Information		Correspondence Address
Employer Maintenance Unit Phone: (800) 292-0403 or (317) 232-0327		Indiana State Child Support Bureau 402 West Washington Street, W360, MS11 Indianapolis, IN 46204
Is there a State definition of Lump Sums?	Yes. Severance pay, sick pay, vacation pay, commissions, bonus payments, or any lump sum payment.
Are Employers required to report lump sums? Cite the State law for lump sums.	Yes. IC 31-16-15-19
What is the threshold amount for lump sum to be reported?	Compliance by employers required for a IV-D case where there is an arrears; lump sums cannot be encumbered if there is no arrears.
How long must the employer hold the lump sum?
Is the IWO used for lump sums?	Yes.
Are other processes or document(s) used to attach lump sums?
Is the CCPA applied to lump sum payments?	Yes, CCPA limits applicable if lump sum amount is an amount based upon/arising out of a "periodic" calculation. If lump sum not "disposable income", no percentage limit is applicable.

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Iowa
Contact Information		Correspondence Address
Dawn Shepard Phone: (319) 226-7052 Phone: (877) 274-2580 Fax: (319) 226-7150 Email: csrue@dhs.state.ia.us http://iowachildsupport.gov Legislation’s website: http://coolice.legis.state.ia.us/Cool-ICE/		Employers Partnering in Child Support (EPICS) P.O. Box 7201 Waterloo, Iowa 50704-7201
Is there a State definition of Lump Sums?	Yes. Sole payment or payments occurring at two-month or greater intervals.
Are Employers required to report lump sums? Cite the State law for lump sums.	No. Iowa Code section 252D.18C For additional information visit the legislation state’s website.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?	Yes.
Are other processes or document(s) used to attach lump sums?
Is the CCPA applied to lump sum payments?	Yes, 50% of the obligor's disposable income unless there is more than one support order for which the obligor is obligated and the criteria of 15 U.S.C. § 1673(b) are met, or the obligor agrees to a greater amount within these limits.

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Kansas
Contact Information		Correspondence Address
Michael David Addington, Central Office and Interstate Counsel Phone: (785) 296-1955 Email: mdxa@srskansas.org		Kansas Child Support Enforcement P.O. Box 497 Topeka, KS 66601-0497
Is there a State definition of Lump Sums?	No.
Are Employers required to report lump sums? Cite the State law for lump sums.	No.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?
Are other processes or document(s) used to attach lump sums?	No.
Is the CCPA applied to lump sum payments?	Yes.

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Kentucky
Contact Information		Correspondence Address
Pat Gaines, Supervisor Phone: (502) 564-2285, ext. 4461 Email: Pat.Gaines@ky.gov		KY Division of Child Support P.O. Box 14059 Lexington, KY 40512-4059
Is there a State definition of Lump Sums?	Yes. "Lump sum payment of any kind" means a lump sum payment of earnings as defined in Kentucky Revised Statutes 427.005 (Compensation paid or payable for personal services, whether denominated as wages, salary, commission, bonus, or otherwise, and includes periodic payments pursuant to a pension or retirement program).
Are Employers required to report lump sums? Cite the State law for lump sums.	Yes. For employers with 20 or more employees. Kentucky Revised Statutes 405.465(6)(a) http://www.lrc.ky.gov/KRS/405-00/465.PDF
What is the threshold amount for lump sum to be reported?	$150 and over.
How long must the employer hold the lump sum?	30 days from scheduled date of payment to NCP.
Is the IWO used for lump sums?	Yes.
Are other processes or document(s) used to attach lump sums?	Suggested process: Non-Wage Garnishment Order (takes less time) or court order.
Is the CCPA applied to lump sum payments?

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Louisiana
Contact Information		Correspondence Address
Charlene Worley (SSA inquiries only) Phone: (225) 219-7688 Email: cworley@dss.state.la.us Louisiana Customer Service Center (for employer) Phone: (800) 256-4650 Email: lacsc@dss.state.la.us		Louisiana Department of Social Services P.O. Box 94065 Baton Rouge, LA 70804-4065
Is there a State definition of Lump Sums?	No.
Are Employers required to report lump sums? Cite the State law for lump sums.	No.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?	Yes.
Are other processes or document(s) used to attach lump sums?	Notice of Delinquency, SES 355
Is the CCPA applied to lump sum payments?	Up to 50% of disposable earnings per R.S. 13:3881

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Maine
Contact Information		Correspondence Address
Mike Hughes Phone: (207) 287-2916 Email: mike.hughes@Maine.gov		Maine Dept.of Health and Human Services Office of Integrated Access and Support Division of Support Enforcement and Recovery 268 Whitten Road 11 State House Station Augusta, ME 04333-0011
Is there a State definition of Lump Sums?	No.
Are Employers required to report lump sums? Cite the State law for lump sums.	No. The Workers Compensation Board is required to report lump sum payments. 19-A MRSA Section 2360-A requires Workers Compensation Board to report lump sum payments.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?	Yes
Are other processes or document(s) used to attach lump sums?	Notice of Lien/Garnishment/Order to Withhold or Deliver
Is the CCPA applied to lump sum payments?	No. Workers Compensa-tion Board or Employers distributing bonuses may withhold up to 100% of lump sum payments.

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Maryland
Contact Information		Correspondence Address
Elva Pinkney Phone: (443) 957-2688 Email: epinkney@dhr.state.md.us		MD Child Support Enforcement Administration State Disbursement Unit Attention: Elva Pinkney 6000 Metro Drive, Suite 110 Baltimore, MD 21215
Is there a State definition of Lump Sums?	No.
Are Employers required to report lump sums? Cite the State law for lump sums.	No.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?	Yes.
Are other processes or document(s) used to attach lump sums?	Liens
Is the CCPA applied to lump sum payments?	No.

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Massachusetts
Contact Information		Correspondence Address
Helen Connors Phone: (617) 887-5753 Email: Connorsh@dor.state.ma.us		DOR/CSE 2nd floor 200 Arlington Street Chelsea, MA 02150
Is there a State definition of Lump Sums?
Are Employers required to report lump sums? Cite the State law for lump sums.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?
Are other processes or document(s) used to attach lump sums?
Is the CCPA applied to lump sum payments?

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Michigan
Contact Information		Correspondence Address
Employer Bonus Phone: (866) 540-0008 Fax: (517) 335-3030 Email: DHS-OCS-employerbonus@michigan.gov		MI Department of Human Services Office of Child Support Employer Bonus P.O. Box 30744 Lansing, Mi 48909-8244
Is there a State definition of Lump Sums?	Yes. "Lump sum payment" is not defined specifically, but our definition of "income" includes certain types of lump sum payments. "Income" means any of the following: commissions, earnings, salaries, wages, and other income due or to be due in the future to an individual from his or her employer and successor employers. A payment due or to be due in the future to an individual from a profit-sharing plan, a pension plan, an insurance contract, an annuity, social security, unemployment
Are Employers required to report lump sums? Cite the State law for lump sums.	Yes. MCL 552.602(n)
What is the threshold amount for lump sum to be reported?	Information provided on the income withholding notice directs employers to contact the Special Initiatives Unit (SIU) of the Office of Child Support when a lump sum payment is payable to the employee. The SIU then provides a report to the employer of employees for which lump sum withholding is required. Employees with no arrears will not be provided on the report, unless the lump sum is a bonus in which the employee is to provide a percentage of as a part of their support obligation.
How long must the employer hold the lump sum?	The employer may process the lump sum payment as soon as the information is provided to them by the SIU. Lump sum payments, however, are sent to the Michigan State Disbursement Unit, not to the custodial parent.
Is the IWO used for lump sums?	Yes.
Are other processes or document(s) used to attach lump sums?	The type of document used depends on the type of income/funds being attached: *Private pension and retirement accounts are attached with a Qualified Domestic Relations Order (QDRO); *Government pension and retirement accounts are attached with an Eligible Domestic Relations Order (EDRO) *Inheritances, legal awards, worker's compensation and insurance settlements can be attached with a Notice of Lien *Non-employer lump sum payments may be garnished
Is the CCPA applied to lump sum payments?	Yes. Lumps sums are to be either the court ordered required percentage of a bonus for those orders with chargeable bonuses, or up to 50% of the bonus or arrears amount, which ever is less.

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Minnesota
Contact Information		Correspondence Address
MN CSED Help Desk Phone: (651) 215-1717 or toll-free : (800) 657-3890		MN CSED Help Desk 444 Lafayette Road North St Paul, MN 55155-3846
Is there a State definition of Lump Sums?	Yes, a lump sum is payment from a payor of funds of $500 or more. Lump sums may include (but are not limited to): severance pay accumulated vacation pay accumulated sick pay bonuses commissions other types of pay or benefits
Are Employers required to report lump sums? Cite the State law for lump sums.	Employers are instructed to notify the public authority of the pending lump sum per the federal Order/Notice to Withhold Income for Child Support. Minn. Stat. § 518.53, Subd.11
What is the threshold amount for lump sum to be reported?	An employer is required to report all lump sum payments of $500 or more.
How long must the employer hold the lump sum?	The employer must hold the lump sum payment for 30 days after the date the lump sum payment would otherwise have been paid to the obligor, prior to releasing the funds to the State Disburse-ment Unit.
Is the IWO used for lump sums?
Are other processes or document(s) used to attach lump sums?	Lien/levy
Is the CCPA applied to lump sum payments?	No. The CCPA limits would apply to the regular wages but not to the lump sum portion.

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Mississippi
Contact Information		Correspondence Address
Debra Johnson-Cockrell Phone: (601) 359-4315 Email: djohnson-cockrell@mdhs.state.ms.us		P.O. Box 352 Jackson, MS 39205-0352
Is there a State definition of Lump Sums?	No.
Are Employers required to report lump sums? Cite the State law for lump sums.	No.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?
Are other processes or document(s) used to attach lump sums?	Yes. Notice of Lien.
Is the CCPA applied to lump sum payments?

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Missouri
Contact Information		Correspondence Address
Andy Wells Phone: (573) 751-9152 Email: andrew.s.wells@dss.mo.gov		Family Support Division P.O. Box 2320 Jefferson City, Missouri 65102-2320
Is there a State definition of Lump Sums?	No.
Are Employers required to report lump sums? Cite the State law for lump sums.	No.
What is the threshold amount for lump sum to be reported?	Not applicable.
How long must the employer hold the lump sum?	Not applicable.
Is the IWO used for lump sums?	Yes.
Are other processes or document(s) used to attach lump sums?	Yes.
Is the CCPA applied to lump sum payments?	Yes, if the payment is "earnings" as defined by the CCPA.

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Montana
Contact Information		Correspondence Address
Julie Bailey Phone: (406) 444-6893 Email: jbailey@mt.gov		MT DPHHS P.O. Box 5955 Helena, MT. 59604-5955
Is there a State definition of Lump Sums?
Are Employers required to report lump sums? Cite the State law for lump sums.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?
Are other processes or document(s) used to attach lump sums?
Is the CCPA applied to lump sum payments?

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Nebraska
Contact Information		Correspondence Address
Denise Walker Phone: (402) 471-7363 Fax: (402) 471-7311 Email: denise.walker@dhhs.ne.gov		Income Withholding-Lump Sum Unit 220. South 17th Street P.O. Box 94728 Lincoln, NE 68509
Is there a State definition of Lump Sums?
Are Employers required to report lump sums? Cite the State law for lump sums.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?
Are other processes or document(s) used to attach lump sums?
Is the CCPA applied to lump sum payments?

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Nevada
Contact Information		Correspondence Address
Debbie Fazzino Phone: (775) 684-0701 Email: dfazzino@dwss.nv.gov		Nevada Child Support Enforcement Program 1470 College Parkway Carson City, NV 89706
Is there a State definition of Lump Sums?	No.
Are Employers required to report lump sums? Cite the State law for lump sums.	No, employers are not required to report. Lump sum is not defined, but most lump sum payments are subject to income withholding statutes. NRS 31A.016 “Income” defined. http://leg.state.nv.us/NRS/NRS-031A.html#NRS031ASec150
What is the threshold amount for lump sum to be reported?	N/A
How long must the employer hold the lump sum?	N/A
Is the IWO used for lump sums?	Yes
Are other processes or document(s) used to attach lump sums?	No.
Is the CCPA applied to lump sum payments?	If the lump sum qualifies as income the CCPA applies. See the statutes listed below regarding what qualifies as income and limitations on earnings. NRS 31.295 Garnishment of earnings: Limitations on amount. http://www.leg.state.nv.us/NRS/NRS-031.html#NRS031Sec295RS31.295

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New Hampshire
Contact Information		Correspondence Address
Annette Harney Phone: (603) 271-4438		DCSS 129 Pleasant Street Concord, NH 03301
Is there a State definition of Lump Sums?
Are Employers required to report lump sums? Cite the State law for lump sums.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?
Are other processes or document(s) used to attach lump sums?
Is the CCPA applied to lump sum payments?

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New Jersey
Contact Information		Correspondence Address
Sara Pascale Phone: (609) 631-2787 Email: sara.pascale@dhs.state.nj.us
Is there a State definition of Lump Sums?	No.
Are Employers required to report lump sums? Cite the State law for lump sums.	No.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?	Yes.
Are other processes or document(s) used to attach lump sums?	Notice of Lien; CSLN
Is the CCPA applied to lump sum payments?	No. Not required, but limits are applied on a case by case basis

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New Mexico
Contact Information		Correspondence Address
Mark Youtzy Phone: (505) 222-9987 Email: mark.youtzy@state.nm.us		NM State Disbursement Unit P.O. Box 2348 Santa Fe, NM 87504-2348
Is there a State definition of Lump Sums?
Are Employers required to report lump sums? Cite the State law for lump sums.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?
Are other processes or document(s) used to attach lump sums?
Is the CCPA applied to lump sum payments?

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New York
Contact Information		Correspondence Address
NYS Employer Help Line Phone: (888) 208-4485 (Select option 2 and then select option 1) Website: www.newyorkchildsupport.com		NYS Child Support Processing Center PO Box 15363 Albany, NY 12212-5363
Is there a State definition of Lump Sums?	No.
Are Employers required to report lump sums? Cite the State law for lump sums.	No.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?	No.
Are other processes or document(s) used to attach lump sums?	Lien form. Property executions.
Is the CCPA applied to lump sum payments?	Yes. Per CCPA: 50% or 55% or 60% or 65%.

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North Carolina
Contact Information		Correspondence Address
NCCSE Customer Service Center Phone: (800) 992-9457 Cindy Davis P.O. Box 190 Everetts, NC 27825 Email: nc.cse.csc@ncmail.net Fax: (252) 789-5202
Is there a State definition of Lump Sums?
Are Employers required to report lump sums? Cite the State law for lump sums.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?
Are other processes or document(s) used to attach lump sums?
Is the CCPA applied to lump sum payments?

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North Dakota
Contact Information		Correspondence Address
Suzanne "Sam" Witkowski Phone: (701)328-3582 or toll-free (800) 231-4255 Email: sohire@nd.gov		Employer Relations ND Child Support Enforcement P.O. Box 7190 Bismarck, ND 58507-7190
Is there a State definition of Lump Sums?	Yes. Lump sum payment includes pay in lieu of vacation or other leave, bonus, commission, and any other payment to an obligor but does not include periodic payments made on regular paydays as compensation for services or reimbursement for expenses incurred by the obligor on behalf of the income payer (employer).
Are Employers required to report lump sums? Cite the State law for lump sums.	Yes. N.D.C.C. Section 14-09-09.34 Income payers (employers) to whom the lump sum reporting law applies are required to "notify" IV-D before making any lump sum payment of $1,000 or more to the obligor. No particular form of notification is mandated.
What is the threshold amount for lump sum to be reported?	Income payers (employers) to whom the lump sum reporting law applies are required to "notify" IV-D before making any lump sum payment of $1,000 or more to the obligor. No particular form of notification is mandated.
How long must the employer hold the lump sum?	Income payers (employers) to whom the lump sum reporting law applies may disburse one-half of the lump sum to the obligor and must hold the other one-half for 30 days or until authorized in writing by IV-D to pay the other one-half, whichever occurs first. Income payers (employers) must continue to hold the other one-half after the 30-day timeframe if the income payer (employer) has been notified that execution, garnishment, attachment, or other legal process has been initiated against the lump sum for child support arrears.
Is the IWO used for lump sums?	No.
Are other processes or document(s) used to attach lump sums?	Writ of execution and Child Support Deduction order
Is the CCPA applied to lump sum payments?	No. Income payers (employers) to whom the lump sum reporting law applies may disburse one-half of the lump sum to the obligor and must hold the other one-half for up to 30 days. During this 30 days, IV-D may attach the one-half being held in full or up to the amount needed to satisfy the arrears, whichever is less.

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Ohio
Contact Information		Correspondence Address
First choice: Contact county. Web site for county contacts: http://jfs.ohio.gov/Ocs/employers/lumpsumcontact.pdf Second choice: Joyce Ellinwood, CSPC Project Manager Phone: (614) 682-2049 Email: Joyce.Ellinwood@jfs.ohio.gov		Send correspondence to the county child support office listed on the order. If unable to locate that information, send correspondence to the SDU.
Is there a State definition of Lump Sums?	Yes. Lump sum payments are income other than personal earnings that the obligor is receiving, or eligible to receive, as a benefit of employment or as a result of termination of employment. "Cash out of vacation pay" means income disbursed to an employee in lieu of actual vacation or leave taken. Any cash out of vacation is considered a lump sum payment and shall be processed as any other lump sum payment.
Are Employers required to report lump sums? Cite the State law for lump sums.	Yes. No later than the earlier of 45 days before the lump sum payment is to be made, or the date on which that determination is made, (if the obligor's right to the payment is determined less than 45 days before it is to be made), the payor shall notify the county Child Support Enforcement Agency of any lump sum payment of any kind of $150 or more that is to be paid to the obligor, hold each lump sum payment of $150 or more for 30 days after the date on which it would otherwise be paid to the obligor, and on order of the court or CSEA, pay all or a specified amount of the lump sum to the Office of Child Support. Ohio Revised Code section 3121.12
What is the threshold amount for lump sum to be reported?	$150
How long must the employer hold the lump sum?	Hold each lump sum payment of $150 or more for 30 days after the date on which it would otherwise be paid to the obligor.
Is the IWO used for lump sums?	Yes
Are other processes or document(s) used to attach lump sums?	The county CSEAs will follow up with all necessary court and/or administrative orders.
Is the CCPA applied to lump sum payments?	No

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Oklahoma
Contact Information		Correspondence Address
Toby Hallows Phone: (405) 522-2357 Email: Toby. Hallows@okdhs.org		OKDHS/CSE P.O. Box 53552 Oklahoma City, Oklahoma 73152
Is there a State definition of Lump Sums?
Are Employers required to report lump sums? Cite the State law for lump sums.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?
Are other processes or document(s) used to attach lump sums?
Is the CCPA applied to lump sum payments?

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Oregon
Contact Information		Correspondence Address
Elene Orpilla Case Manager, Employer Services Phone: (503) 986-7112 Email: elene.orpilla@doj.state.or.us Backup: Bonnie Pierce Case Manager, Employer Services Phone: (503) 986-6064		Department of Justice P.O. Box 14506 Salem, Oregon 97309
Is there a State definition of Lump Sums?	Yes. ORS (Oregon Revised Statutes) 25.414(4) states: "Notwithstanding any other provision of this section, when withholding is from a lump sum payment or benefit, including but not limited to retroactive workers' compensation benefits, lump sum retirement plan disbursements or withdrawals, insurance payments or settlements, severance pay, bonus payments or any other similar payments or benefits that are not periodic recurring income, the amount subject to withholding for payment of a support obligation may not exceed one-fourth of the amount of the lump sum payment of benefit." (Periodic recurring income is defined as income that is received at least monthly on a regular basis.)
Are Employers required to report lump sums? Cite the State law for lump sums.	ORS 25.414(4) It is noted on the original withholding order that the Employer should contact the Oregon Child Support Program regarding whether to withhold or not from a lump sum payment.
What is the threshold amount for lump sum to be reported?	The Employer can withhold 25% of disposable income up to the amount of arrears owed.
How long must the employer hold the lump sum?	Send payment within 7 working days of the pay date/date of withholding.
Is the IWO used for lump sums?	Yes.
Are other processes or document(s) used to attach lump sums?
Is the CCPA applied to lump sum payments?	No. Oregon asks the Employer to separate the lump sum payment from the regular wages. We do not go by the CCPA limits (does not apply in the State of Oregon). The Employer can withhold up to 50% of the disposable income from regular wages and up to 25% of the disposable income from the lump sum payment.

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Pennsylvania
Contact Information		Correspondence Address
Stephanie Rush Phone: (717) 772-8214 Email: strush@state.pa.us		Bureau of Child Support Enforcement Central Registry Attention: Stephanie Rush P.O. Box 8018 Harrisburg, Pennsylvania 17105
Is there a State definition of Lump Sums?	Yes. Entitlements to money or lump sum awards factored into net income using a method and time period determined appropriate by the court without regard to source include: Lottery winnings, Income tax refunds, Insurance compensation, Settlements, Awards and Verdicts. Any form of payment due to and collectible by an individual.
Are Employers required to report lump sums? Cite the State law for lump sums.	Yes. Per Pa R.C.P. 1910.21(c) an employer shall not remit to the obligor any severance pay; commutation or compromise pay; worker's compensation benefits; or similar payment without contacting the DRS regarding the amount to be withheld from a lump-sum payment.
What is the threshold amount for lump sum to be reported?	No threshold
How long must the employer hold the lump sum?	Payment is due from the first check after the receipt of the income withholding order.
Is the IWO used for lump sums?	Yes.
Are other processes or document(s) used to attach lump sums?	Lump sum payments are attached a variety of different ways depending upon what type of lump sum payment is being attached and according to various laws of the 67 Pennsylvania county courts.
Is the CCPA applied to lump sum payments?	Yes. Pennsylvania law specifies that the limits on the amount of income that can be withheld from an obligor’s aggregate disposable weekly earnings for support obligations are described in the Consumer Credit Protection (CCP) Act: A maximum of 50% can be withheld if the obligor has another family to support, but arrears are equal to or less than 12 weeks of support. A maximum of 55% can be withheld if the obligor has another family to support, and arrears represent support that became due more than 12 weeks prior to the current pay period. A maximum of 60% can be withheld if the obligor does not have another family to support but has arrears that are equal to or less than 12 weeks of support. A maximum of 65% can be withheld if the obligor does not have another family to support, and arrears represent support that became due more than 12 weeks prior to the current pay period.

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Puerto Rico
Contact Information		Correspondence Address
ASUME Phone: (787) 767-1500, ext. 2772, 2704 or 2769 Fax: (787) 767-1852		ASUME P.O. Box 70376 San Juan, Puerto Rico 00936-8376
Is there a State definition of Lump Sums?	No, however, Guidelines for Establishment and Modification of Child Support and state law defines income to be considered in arriving at the obligation amount. As such, lump sum payments would be included. For example, lump sum payments associated with lottery winnings, workers compensation settlements, bonus payments, severance payments.
Are Employers required to report lump sums? Cite the State law for lump sums.	Guidelines for Establishment and Modification of Child Support Art.4(15)
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?	No.
Are other processes or document(s) used to attach lump sums?	Under special/unusual circumstances, the wage withholding process may be used.
Is the CCPA applied to lump sum payments?	No.

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Rhode Island
Contact Information		Correspondence Address
Cathy Collins Phone: (401) 458-4403 Email: ccollins@cse.state.ri.us Web site: www.cse.ri.gov		Office of Child Support Services 77 Dorrance Street Providence, RI 02903
Is there a State definition of Lump Sums?	No.
Are Employers required to report lump sums? Cite the State law for lump sums.	No.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?	No.
Are other processes or document(s) used to attach lump sums?	Yes. Lien and Levy form or Court ordered Lien.
Is the CCPA applied to lump sum payments?	Yes.

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South Carolina
Contact Information		Correspondence Address
Gordon Moseley Phone: (803) 898-9339 Email: Gordon.Moseley@dss.sc.gov		South Carolina Dept. of Social Services P.O. Box 1469 Columbia, SC 29202
Is there a State definition of Lump Sums?
Are Employers required to report lump sums? Cite the State law for lump sums.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?
Is the IWO used for lump sums?
Are other processes or document(s) used to attach lump sums?
Is the CCPA applied to lump sum payments?

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South Dakota
Contact Information		Correspondence Address
Rocco Konop Phone: (605) 773-3641 Email: Rocco.Konop@state.sd.us		Division of Child Support Attention: Rocco Konop 700 Governors Drive Pierre, SD 57501
Is there a State definition of Lump Sums?	Yes. SDCL 25-7A-1(8)(8) "Income," any form of payment to a person, regardless of source, including wages, salary, commission, bonuses, compensation as an independent contractor, workers' compensation, unemployment compensation, disability, annuity and retirement benefits, gift or inheritance, all gain derived from capital or labor, profit gained through the sale or conversion of capital assets, and any other payments, including personal property, money and credits on deposit with or in the possession of, or made by any person, private entity, federal or state government, any unit of local government, school district or any entity created by public act. However, for the purposes of income withholding, income excludes: (a) Any amount required by law or as a condition of employment to be withheld, other than creditor claims, including federal, state, and local taxes, social security and other retirement contributions; (b) Any amount exempted by federal law; and (c) Public assistance payments; and SDCL 25-7A-32. Amount withheld for support and arrearage. The amount actually withheld for support and arrearage may not be in excess of fifty percent of wages, salaries, commissions, bonuses, compensation as an independent contractor, workers compensation, unemployment compensation, or disability benefits. However, the total amount of arrearage may be withheld from personal property, money, and credits, or other income not otherwise exempt herein.
Are Employers required to report lump sums? Cite the State law for lump sums.	No.
What is the threshold amount for lump sum to be reported?
How long must the employer hold the lump sum?	The employer is required to submit the lump sum withholding within 7 days of the payment.
Is the IWO used for lump sums?	Yes.
Are other processes or document(s) used to attach lump sums?
Is the CCPA applied to lump sum payments?	Yes. SDCL 25-7A-32 The amount actually withheld for support and arrearages may not be in excess of 50% of wages, salaries, commissions, bonuses, compensation as an independent contractor, workers compensation, unemployment compensation or disability benefits.

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Tennessee
Contact Information		Correspondence Address
Pamela Harney Phone: (615) 313-2282 Email: Pamela.C.Harney@state.tn.us		TN Child Support Fiscal Services Attention: Richard Paige 400 Deaderick Street Nashville, TN 37248
Is there a State definition of Lump Sums?	No, however, the department’s guidelines for determining child support obligations defines sources of income to be considered in arriving at the obligation amount. As such, lump sum payments would be included. For example, lump sum payments associated with lottery winnings, workers compensation settlements, bonus payments, severance payments.
Are Employers required to report lump sums? Cite the State law for lump sums.	Go to address http://www.state.tn.us/sos/rules/1240/1240-02-04.pdf This is the site of Tennessee's Child Support Guidelines. Go to section 1240-2-04 (3) Gross Income.
What is the threshold amount for lump sum to be reported?	N/A
How long must the employer hold the lump sum?