The System shall keep individual balances of every System participant which shows all individual contributions said participant has made to his/her fund contribution account and defined contribution account. Said individual contributions shall be the exclusive property of the System participant and shall not be subject to any type of tax or garnishment or transfer, but in accordance with the provisions of this chapter, except as provided in § 399c of this title. The System may collect from the individual contributions any debt incurred by the participant with the Fund. History —Dec. 24, 2013, No. 160, § 3.2.
Puerto Rico Legal Code