§38-7-7. What property may be attached.
Every attachment issued under the provisions of this article
may be levied upon any estate, real or personal, of the defendant
named therein, or so much thereof as is sufficient to pay the
amount for which it issues: Provided, That funds on deposit in an
individual retirement account (IRA) including a simplified employee
pension (SEP) in the name of the defendant are exempt from
attachment: Provided, however, That such amount shall be exempt
only to the extent it is not, or has not been, subject to an excise
or other tax on excess contributions under section 4973 and/or
section 4979 of the Internal Revenue Code of 1986, or any successor
provisions, regardless of whether such tax is or has been paid.