HUNT, Justice.
We granted certiorari in two cases to consider the issue of federal preemption of a state garnishment law by the Employee Retirement Act of 1974 (ERISA). In the unreported case of Mor-wood, Inc. v. Savannah Bank &c. Co., (Case No. 71977, decided April 7, 1986), the Court of Appeals held that an Individual Retirement Account (IRA) was not subject to garnishment under either ERISA, 29 USCA § 1001 et seq., or the Georgia law, OCGA §...
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