Although the 401(b) is attachable, they will typically exhaust ALL other means of collection
Just as IRS is not in the business of taking homes, (although they may put a lien on the home making it impossible to sell or refinance and access cash), ...
... they are not in the business of taking away a person's retirement
Because 403(b)s are not covered by ERISA
(as 401(k)s and pensions
are) they are easier to attach than plans where there is a trustee, and technically the trustee owns the plan and, legally/technically, the participant is what's called a beneficiary
But, again, it's usually the very last thing and in my experience when they DO attach, they have allowed for a basic retirement lifestyle to be protected (meaning they don't attach ALL of it.
But, just so you have all the facts - so sorry - they can.
Let me know if you have questions ...
I hope you'll rate
me positively, using the stars on your screen … (that's the only way we get credit
for the work here) … based on thoroughness and accuracy, rather than any good news/bad news content ... Hopefully, having all the facts will help you "see around some corners."