2026 Garnishment Update- A/V

CPE Credit: 1 hour

Garnishments are a requirement of doing business and having employees but juggling the requirements of different types of garnishments and federal and state laws can be exhausting.  This course will give you the tips and tools to know how to stay compliant and process garnishments, along with challenges and risks employers hold when not properly handling garnishments.  We will review the impact to garnishments due to the recent tax reform accordingly.

Learning Objectives:

Upon completing this course, participants should be able to:

1. Identify the legal responsibilities of employers when processing wage garnishments, including compliance obligations, withholding priorities, remittance requirements, and employee notification considerations.

2. Differentiate among the principal types of wage garnishments, including child support orders, federal tax levies, state tax levies, federal agency debts, student loan garnishments, and creditor garnishments, and determine their relative priority under applicable federal and state laws.

3. Calculate disposable earnings and apply the Consumer Credit Protection Act (CCPA) withholding limitations when determining the maximum legally permissible garnishment amount.

4. Apply federal and state requirements governing child support withholding, including multiple withholding orders, lump-sum payment reporting, remittance deadlines, administrative fees, terminated employees, and electronic Income Withholding Orders (e-IWO).

5. Determine the proper procedures for administering federal tax levies, including calculating exempt amounts, applying Publication 1494, recognizing priority rules, and identifying circumstances that require continuation or release of withholding.

6. Recognize the compliance requirements applicable to state tax levies, federally insured student loan garnishments, federal agency debts, and creditor garnishments, including calculation methodologies and employer responsibilities.