Florence Lake Investments v. Berg , 312 Neb. 183 ( 2022 )


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  • Nebraska Supreme Court Online Library
    www.nebraska.gov/apps-courts-epub/
    10/28/2022 09:05 AM CDT
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    Nebraska Supreme Court Advance Sheets
    312 Nebraska Reports
    FLORENCE LAKE INVESTMENTS V. BERG
    Cite as 
    312 Neb. 183
    Florence Lake Investments, LLC, appellant,
    v. Jason Berg and Mary Berg, appellees,
    David M. Kroeger, intervenor-appellee,
    and Merrill Lynch, Pierce, Fenner &
    Smith, Incorporated, and Zoetis,
    Inc., garnishees-appellees.
    ___ N.W.2d ___
    Filed August 12, 2022.   No. S-21-350.
    1. Jurisdiction: Appeal and Error. A jurisdictional question that does not
    involve a factual dispute is determined by an appellate court as a matter
    of law.
    2. Judgments: Appeal and Error. When reviewing questions of law, an
    appellate court resolves the questions independently of the lower court’s
    conclusions.
    3. Garnishment: Appeal and Error. Garnishment is a legal proceeding.
    To the extent factual issues are involved, the findings of the fact finder
    will not be set aside on appeal unless clearly wrong; however, to the
    extent issues of law are presented, an appellate court has an obligation to
    reach independent conclusions irrespective of the determinations made
    by the court below.
    4. Jurisdiction. Parties cannot confer subject matter jurisdiction upon a
    judicial tribunal by either acquiescence or consent, nor may subject
    matter jurisdiction be created by waiver, estoppel, consent, or conduct
    of the parties.
    5. Jurisdiction: Appeal and Error. Before reaching the legal issues
    presented for review, it is the duty of an appellate court to determine
    whether it has jurisdiction over the matter before it.
    6. Jurisdiction: Final Orders: Appeal and Error. For an appellate court
    to acquire jurisdiction of an appeal, the party must be appealing from a
    final order or a judgment.
    7. Judgments: Final Orders: Words and Phrases. A judgment is the
    final determination of the rights of the parties in an action.
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    FLORENCE LAKE INVESTMENTS V. BERG
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    312 Neb. 183
    8. Judgments: Words and Phrases. Every direction of the court made or
    entered in writing and not included in a judgment is an order.
    9. Judgments: Final Orders: Statutes: Appeal and Error. While all
    judgments not incorrectly designated as such are appealable, an order
    may be appealed only if a statute expressly makes the order immedi-
    ately appealable or the order falls within the statutory definition of a
    final order.
    10. Final Orders: Appeal and Error. To be a final order subject to appel-
    late review, the lower court’s order must (1) affect a substantial right
    and determine the action and prevent a judgment, (2) affect a substantial
    right and be made during a special proceeding, (3) affect a substantial
    right and be made on summary application in an action after a judgment
    is entered, or (4) deny a motion for summary judgment which was based
    on the assertion of sovereign immunity or the immunity of a govern-
    ment official.
    11. Final Orders. Substantial rights under 
    Neb. Rev. Stat. § 25-1902
     (Cum.
    Supp. 2020) include those legal rights that a party is entitled to enforce
    or defend.
    12. Judgments: Final Orders: Garnishment: Liability. An order over-
    ruling an application to determine garnishee liability in a postjudgment
    garnishment proceeding is an order affecting a substantial right made on
    a summary application in an action after a judgment is entered.
    13. Judgments. A summary application in an action after judgment is an
    order ruling on a postjudgment motion in an action.
    14. Judgments: Final Orders: Garnishment: Liability. A court’s order
    overruling an application to determine garnishee liability affects a gar-
    nishor’s substantial rights, because it undermines a garnishor’s ability to
    satisfy its judgment against a judgment debtor.
    15. Statutes: Legislature: Intent. When construing a statute, a court must
    determine and give effect to the purpose and intent of the Legislature
    as ascertained from the entire language of the statute considered in its
    plain, ordinary, and popular sense.
    16. Statutes: Courts. A court must reconcile different provisions of the
    statute so they are consistent, harmonious, and sensible.
    17. Statutes: Intent. In construing a statute, the court must look at the
    statutory objective to be accomplished, the problem to be remedied,
    or the purpose to be served, and then place on the statute a reasonable
    construction which best achieves the purpose of the statute, rather than
    a construction defeating the statutory purpose.
    18. Judgments: Debtors and Creditors: Garnishment: Property.
    Generally, executions and garnishments in aid of executions are mecha-
    nisms by which a judgment creditor can seek judicial enforcement of
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    FLORENCE LAKE INVESTMENTS V. BERG
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    312 Neb. 183
    a monetary judgment—usually by seizing and selling the judgment
    debtor’s property.
    19.   Final Orders: Garnishment: Property. 
    Neb. Rev. Stat. § 25-1315
    (Reissue 2016) is inapplicable to a final order regarding a postjudgment
    garnishment in aid of execution directed to specific property where all
    rights of all parties claiming an interest in the specific property gar-
    nished have been adjudicated.
    20.   Garnishment: Liability: Service of Process: Time. A garnishee’s
    liability is to be determined as of the time the garnishment summons
    is served.
    21.   Judgments: Debtors and Creditors: Garnishment. The claim of a
    judgment creditor garnishor against a garnishee can rise no higher than
    the claim of the garnishor’s judgment debtor against the garnishee.
    22.   Judgments: Debtors and Creditors: Garnishment: Subrogation. A
    garnishor is subrogated to the rights of the judgment debtor and can
    recover only by the same right and to the same extent that the judgment
    debtor might recover from the garnishee.
    23.   Garnishment: Liability: Service of Process: Time. In determining
    the liability of a garnishee to a garnishor, the test is whether, as of the
    time the summons in garnishment was served, the facts would support a
    recovery by the garnishor’s judgment debtor against the garnishee.
    24.   Federal Acts: Pensions. The Employee Retirement Income Security Act
    of 1974 provides a uniform and systematic framework for regulation of
    employee benefit plans to ensure that the employee’s accrued benefits
    are actually available for retirement purposes.
    25.   Federal Acts: Pensions: Debtors and Creditors. The Employee
    Retirement Income Security Act of 1974 utilizes an anti-alienation stat-
    ute to bar creditors from collecting undistributed funds in an employee
    benefit plan.
    26.   Federal Acts: Pensions: Garnishment. The restrictions of the Employee
    Retirement Income Security Act of 1974 on assignment or alienation of
    pension benefits apply to garnishment.
    27.   Constitutional Law: Statutes. Federal preemption arises from the
    Supremacy Clause of the U.S. Constitution and is the concept that state
    laws that conflict with federal law are invalid.
    28.   Federal Acts: Pensions: Garnishment: Statutes. The anti-alienation
    statute of the Employee Retirement Income Security Act of 1974 pre-
    empts conflicting state garnishment laws.
    29.   Federal Acts: Pensions: Garnishment: Liability. The Employee
    Retirement Income Security Act of 1974 does not preempt a garnishee,
    acting as a plan administrator, from being found liable under 
    Neb. Rev. Stat. § 25-1030.02
     (Reissue 2016).
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    FLORENCE LAKE INVESTMENTS V. BERG
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    312 Neb. 183
    30. Debtors and Creditors: Garnishment. It is an invariable rule that
    under no circumstances shall the garnishee, by operation of the proceed-
    ings against him or her, be placed in a worse condition than the gar-
    nishee would be in if the judgment debtor’s claim against the garnishee
    were enforced by the judgment debtor himself or herself.
    31. Judgments: Appeal and Error. An appellate court may affirm a lower
    court’s ruling that reaches the correct result, albeit based on differ-
    ent reasoning.
    Appeal from the District Court for Lancaster County: Robert
    R. Otte, Judge. Affirmed.
    John F. Zimmer V and Andre R. Barry, of Cline, Williams,
    Wright, Johnson & Oldfather, L.L.P., for appellant.
    Kenneth M. Wentz III and Caitlin J. Ellis, of Jackson Lewis,
    P.C., for garnishee-appellee Zoetis, Inc.
    Heavican, C.J., Miller-Lerman, Cassel, Stacy, Funke,
    and Freudenberg, JJ., and Derr, District Judge.
    Cassel, J.
    I. INTRODUCTION
    A garnishor appeals from an order overruling its application
    to determine garnishee liability against a plan administrator
    whose interrogatory answers failed to disclose a judgment debt-
    or’s 401K account. The central issue is whether the Employee
    Retirement Income Security Act of 1974 (ERISA) 1—particu-
    larly, ERISA’s anti-alienation statute 2—shields the administra-
    tor from state garnishment law liability. Because we conclude
    that it does under the circumstances here, we affirm.
    II. BACKGROUND
    Florence Lake Investments, LLC (Florence), obtained a
    judgment against Jason Berg (Berg) and his wife, Mary Berg
    1
    
    29 U.S.C. § 1001
     et seq. (2018 & Supp. I 2019). See, also, 
    Pub. L. No. 117-58, § 80602
    , 
    135 Stat. 1339
     (amending §§ 1021(f)(2)(D) and
    1083(h)(2)(C)(iv)).
    2
    See § 1056(d)(1).
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    FLORENCE LAKE INVESTMENTS V. BERG
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    (Mary). The judgment totaled over $4 million with postjudg-
    ment interest continuing to accrue.
    Florence’s collection efforts employed numerous postjudg-
    ment proceedings for garnishment or execution. We summarize
    only those events, parties, and filings pertinent to the instant
    appeal. Many are pertinent only to the discussion of our juris-
    diction. We address the merits only as to a single postjudgment
    garnishment.
    1. Florence’s Collection Proceedings
    In attempting to collect the judgment against property that
    was not subject to Berg’s bankruptcy proceeding, Florence
    utilized two methods: (1) postjudgment garnishments of Berg’s
    wages and financial accounts and (2) executions against Berg
    and Mary’s personal property. These efforts occurred more or
    less contemporaneously.
    Although the timing of the answers to garnishment interrog-
    atories was pertinent to issues before the district court, no error
    is assigned regarding the court’s resolution of timing issues.
    Thus, we omit unnecessary dates.
    (a) Garnishments
    Florence sought to garnish Berg’s wages and financial
    accounts. Florence’s primary target was Berg’s 401K account,
    which totaled over $1 million.
    Florence first served Merrill Lynch, Pierce, Fenner & Smith,
    Incorporated (Merrill Lynch), with garnishment interrogato-
    ries, believing that it administered the 401K account. Merrill
    Lynch answered the garnishment interrogatories against it by
    disclosing that the 401K account was exclusively managed by
    Zoetis, Inc. (Zoetis), as plan administrator. The disposition of
    the garnishment against Merrill Lynch was not appealed.
    After receiving Merrill Lynch’s answers, Florence served
    garnishment interrogatories on “[Zoetis] as 401[K] Plan
    Administrator.” The interrogatories required Zoetis to dis-
    close wages owed to a judgment debtor, if any, and “prop-
    erty belonging to the judgment debtor, or credits or monies
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    FLORENCE LAKE INVESTMENTS V. BERG
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    owed to the judgment debtor, whether due or not, other than
    [wages].” Additionally, the summons attached to the inter-
    rogatories stated in part, “You [Zoetis] are obligated to hold
    the property and credits of every description of [Berg] now
    in your possession or under your control until further order of
    this court . . . . You are required by law to answer the attached
    Interrogatories . . . . Penalties may be imposed in the event of
    willful falsification.”
    In Zoetis’ answers to the garnishment interrogatories, it
    stated that it owed Berg wages as his employer, but that it did
    not possess any property belonging to him or owe him any
    other credits or monies. In other words, Zoetis did not disclose
    its role regarding Berg’s 401K account.
    Unsatisfied with Zoetis’ answer regarding the 401K account,
    Florence filed an application to determine garnishee liability
    against Zoetis under 
    Neb. Rev. Stat. § 25-1030
     (Reissue 2016).
    Florence alleged that “[Zoetis’] response identifie[d] wages
    owed to [Berg] but [did] not identify any other property or
    address the existence of any account funds of [Berg] under
    [Zoetis’] control as Plan Administrator.” At the corresponding
    hearing, Zoetis explained it did not believe it needed to dis-
    close Berg’s 401K account, because the account was protected
    from garnishment under ERISA.
    After an extended period of study, the court issued a writ-
    ten order, “overrul[ing]” Florence’s application to determine
    garnishee liability against Zoetis. The court found that even
    though Zoetis had failed to strictly comply with the garnish-
    ment statutes by not disclosing Berg’s 401K account, it was
    not liable because the account could not be subject to garnish-
    ment. Noting the parties’ agreement that ERISA governed the
    401K account, the court cited federal statutes and case law
    prohibiting the assignment or alienation of accounts governed
    by ERISA. 3
    3
    See, id.; Guidry v. Sheet Metal Workers Pension Fund, 
    493 U.S. 365
    , 
    110 S. Ct. 680
    , 
    107 L. Ed. 2d 782
     (1990).
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    FLORENCE LAKE INVESTMENTS V. BERG
    Cite as 
    312 Neb. 183
    (b) Executions
    While Florence’s application to determine garnishee liability
    was pending before the court, Florence sought, and the court
    issued, writs of execution against Berg and Mary’s personal
    property. Berg moved the court to exempt “[one-half] interest
    in 10 head of cattle” from the executions.
    Following a hearing on the matter, the court found that
    Berg’s cattle were not exempt from the executions and ordered
    them to be sold. After the sale, David M. Kroeger sought to
    intervene in the execution proceedings, demanding one-half of
    the sale proceeds because he had owned a one-half interest in
    the cattle.
    The court granted Kroeger’s “Complaint to Intervene” and
    ordered the matter be set for a bench trial once discovery was
    complete. The record does not show any disposition of the
    writs of execution.
    2. Appeal
    Florence filed a timely appeal from the court’s order
    regarding Zoetis’ garnishee liability. However, at the time of
    Florence’s appeal, its execution against the cattle remained
    pending before the district court.
    Consequently, the Nebraska Court of Appeals initially dis-
    missed the appeal for lack of jurisdiction, citing 
    Neb. Rev. Stat. § 25-1315
     (Reissue 2016) in its minute entry. However,
    Florence filed a motion for rehearing, which the Court of
    Appeals sustained and ordered the parties to brief “the juris-
    dictional issue presented.” Before the Court of Appeals again
    addressed the appeal, we moved it to our docket. 4
    III. ASSIGNMENTS OF ERROR
    Florence assigns that the district court erred in (1) denying
    its application against Zoetis, (2) failing to find that Zoetis
    was in control of Berg’s 401K account at the time of garnish-
    ment, and (3) excusing Zoetis from disclosure and liability
    4
    See 
    Neb. Rev. Stat. § 24-1106
    (3) (Cum. Supp. 2020).
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    based on an exception that is personal to Berg and was not
    properly raised.
    IV. STANDARD OF REVIEW
    [1,2] A jurisdictional question that does not involve a fac-
    tual dispute is determined by an appellate court as a matter
    of law. 5 When reviewing questions of law, an appellate court
    resolves the questions independently of the lower court’s
    conclusions. 6
    [3] Garnishment is a legal proceeding. To the extent factual
    issues are involved, the findings of the fact finder will not be
    set aside on appeal unless clearly wrong; however, to the extent
    issues of law are presented, an appellate court has an obligation
    to reach independent conclusions irrespective of the determina-
    tions made by the court below. 7
    V. ANALYSIS
    1. Jurisdiction
    [4,5] Florence and Zoetis agree that we have jurisdiction of
    this appeal. But parties cannot confer subject matter jurisdic-
    tion upon a judicial tribunal by either acquiescence or consent,
    nor may subject matter jurisdiction be created by waiver,
    estoppel, consent, or conduct of the parties. 8 Thus, the parties’
    agreement is not dispositive. For that reason, we recall a famil-
    iar proposition: Before reaching the legal issues presented for
    review, it is the duty of an appellate court to determine whether
    it has jurisdiction over the matter before it. 9
    To perform that duty, we first recite basic principles of appel-
    late jurisdiction, judgments, and final orders. Then, we classify
    an order determining garnishee liability in a postjudgment
    5
    In re Estate of Beltran, 
    310 Neb. 174
    , 
    964 N.W.2d 714
     (2021).
    6
    
    Id.
    7
    Myers v. Christensen, 
    278 Neb. 989
    , 
    776 N.W.2d 201
     (2009).
    8
    Benjamin M. v. Jeri S., 
    307 Neb. 733
    , 
    950 N.W.2d 381
     (2020).
    9
    Cinatl v. Prososki, 
    307 Neb. 477
    , 
    949 N.W.2d 505
     (2020).
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    garnishment. Last, we address the only question potentially
    affecting jurisdiction here: whether the multiple postjudgment
    garnishments and executions implicate § 25-1315.
    (a) Final Order or Judgment
    [6-9] For an appellate court to acquire jurisdiction of an
    appeal, the party must be appealing from a final order or a
    judgment. 10 A judgment is the final determination of the rights
    of the parties in an action. 11 Every direction of the court made
    or entered in writing and not included in a judgment is an
    order. 12 By comparing these definitions, one can easily recog-
    nize that judgments and orders are mutually exclusive. While
    all judgments not incorrectly designated as such are appealable,
    an order may be appealed only if a statute expressly makes
    the order immediately appealable or the order falls within the
    statutory definition of a final order. 13
    [10,11] Under our final order statute, 14 to be a final order
    subject to appellate review, the lower court’s order must (1)
    affect a substantial right and determine the action and prevent
    a judgment, (2) affect a substantial right and be made dur-
    ing a special proceeding, (3) affect a substantial right and be
    made on summary application in an action after a judgment is
    entered, or (4) deny a motion for summary judgment which
    was based on the assertion of sovereign immunity or the
    immunity of a government official. 15 Substantial rights under
    § 25-1902 include those legal rights that a party is entitled to
    enforce or defend. 16
    10
    Id.
    11
    Id. See, also, 
    Neb. Rev. Stat. § 25-1301
    (1) (Cum. Supp. 2020).
    12
    Cinatl v. Prososki, 
    supra note 9
    . See, also, 
    Neb. Rev. Stat. § 25-914
    (Reissue 2016).
    13
    
    Id.
    14
    See 
    Neb. Rev. Stat. § 25-1902
     (Cum. Supp. 2020).
    15
    See Cinatl v. Prososki, 
    supra note 9
    .
    16
    Cattle Nat. Bank & Trust Co. v. Watson, 
    293 Neb. 943
    , 
    880 N.W.2d 906
    (2016).
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    312 Neb. 183
    (b) Postjudgment Garnishment Orders
    [12] An order overruling an application to determine gar-
    nishee liability in a postjudgment garnishment proceeding is an
    order affecting a substantial right made on a summary applica-
    tion in an action after a judgment is entered. 17 Two concepts
    underlie this proposition.
    [13] First, we have stated that an order on “‘“summary
    application in an action after judgment”’” is an order ruling on
    a postjudgment motion in an action. 18 Clearly, an application
    for determination of garnishee liability regarding a postjudg-
    ment garnishment meets that definition.
    [14] Second, a court’s order overruling an application to
    determine garnishee liability affects a garnishor’s substantial
    rights, because it undermines a garnishor’s ability to satisfy its
    judgment against a judgment debtor. 19 Accordingly, Florence
    appeals from a final order.
    (c) § 25-1315
    [15-17] The question then becomes whether the final order
    here regarding Florence’s postjudgment garnishment directed
    to Zoetis implicates § 25-1315(1). When construing a statute, a
    court must determine and give effect to the purpose and intent
    of the Legislature as ascertained from the entire language of the
    statute considered in its plain, ordinary, and popular sense. 20 A
    court must reconcile different provisions of the statute so they
    are consistent, harmonious, and sensible. 21 And in construing
    17
    See, Huntington v. Pedersen, 
    294 Neb. 294
    , 
    883 N.W.2d 48
     (2016); Cattle
    Nat. Bank & Trust Co. v. Watson, 
    supra note 16
    . See, also, Gem City Bone
    & Joint v. Meister, 
    306 Neb. 710
    , 
    947 N.W.2d 302
     (2020).
    18
    Smeal Fire Apparatus Co. v. Kreikemeier, 
    279 Neb. 661
    , 683, 
    782 N.W.2d 848
    , 867 (2010), disapproved on other grounds, Hossaini v. Vaelizadeh,
    
    283 Neb. 369
    , 
    808 N.W.2d 867
     (2012).
    19
    See 
    Neb. Rev. Stat. §§ 25-1026
     and 25-1056 (Reissue 2016). See, also,
    Cattle Nat. Bank & Trust Co. v. Watson, 
    supra note 16
    .
    20
    Ag Valley Co-op v. Servinsky Engr., 
    311 Neb. 665
    , 
    974 N.W.2d 324
     (2022).
    21
    
    Id.
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    a statute, the court must look at the statutory objective to be
    accomplished, the problem to be remedied, or the purpose to
    be served, and then place on the statute a reasonable construc-
    tion which best achieves the purpose of the statute, rather than
    a construction defeating the statutory purpose. 22
    Section 25-1315(1) provides:
    When more than one claim for relief is presented in an
    action, whether as a claim, counterclaim, cross-claim, or
    third-party claim, or when multiple parties are involved,
    the court may direct the entry of a final judgment as to one
    or more but fewer than all of the claims or parties only
    upon an express determination that there is no just reason
    for delay and upon an express direction for the entry of
    judgment. In the absence of such determination and direc-
    tion, any order or other form of decision, however desig-
    nated, which adjudicates fewer than all the claims or the
    rights and liabilities of fewer than all the parties shall not
    terminate the action as to any of the claims or parties, and
    the order or other form of decision is subject to revision
    at any time before the entry of judgment adjudicating all
    the claims and the rights and liabilities of all the parties.
    (Emphasis supplied.)
    This court has found that the term “final judgment” as used
    in § 25-1315(1) is the functional equivalent of a “final order”
    within the meaning of § 25-1902. 23 Perhaps this makes sense
    regarding so-called type 1 24 and type 2 25 final orders.
    But it makes no sense regarding a type 3 final order, which is
    “made on summary application in an action after a judgment is
    entered,” 26 because, by its plain language, § 25-1315(1) applies
    22
    Id.
    23
    Cerny v. Todco Barricade Co., 
    273 Neb. 800
    , 
    733 N.W.2d 877
     (2007).
    24
    See § 25-1902(1)(a) (order which “in effect determines the action and
    prevents a judgment”).
    25
    See § 25-1902(1)(b) (order “made during a special proceeding”).
    26
    See § 25-1902(1)(c).
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    “before the entry of judgment adjudicating all the claims and
    the rights and liabilities of all the parties.” In a postjudgment
    garnishment, such as the one at issue here, a judgment adjudi-
    cating all the claims and the rights and liabilities of all the par-
    ties has already occurred. Here, that occurred when Florence
    obtained its monetary judgment against Berg and Mary.
    Prior to the enactment of § 25-1315, an order that effected
    a dismissal with respect to one of multiple parties was a final,
    appealable order, and the complete dismissal with prejudice of
    one of multiple causes of action was a final, appealable order,
    but an order dismissing one of multiple theories of recovery,
    all of which arose from the same set of operative facts, was
    not a final order for appellate purposes. 27 Section 25-1315 was
    an evident attempt by the Legislature to simplify the issue and
    clarify many of the questions regarding final orders when there
    are multiple parties and claims. 28 In other words, § 25-1315(1)
    was intended to prevent interlocutory appeals, not make them
    easier. 29 It attempts to strike a balance between the undesir-
    ability of piecemeal appeals and the potential need for mak-
    ing review available at a time that best serves the needs of
    the parties. 30
    [18] But the rationale for applying § 25-1315 breaks down
    once a final judgment has been entered between the parties
    and when thereafter a judgment creditor is engaged only in the
    execution of its judgment against specific property. Generally,
    executions and garnishments in aid of executions are mecha-
    nisms by which a judgment creditor can seek judicial enforce-
    ment of a monetary judgment—usually by seizing and selling
    the judgment debtor’s property. 31 Such proceedings cannot
    27
    Cerny v. Todco Barricade Co., supra note 23.
    28
    Id.
    29
    Id.
    30
    Id.
    31
    See Black’s Law Dictionary 714 (11th ed. 2019) (defining “execution”).
    See, also, 
    Neb. Rev. Stat. § 25-1501.01
     (Reissue 2016); § 25-1056.
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    occur prior to a judgment being entered and can continue until
    the judgment is satisfied. 32
    A court’s final order in an execution or a garnishment in
    aid of execution may determine the rights and liabilities of
    parties regarding specific property of the judgment debtor. 33
    For instance, a court may find that a garnishee need not hold
    property of the judgment debtor, because it is not subject to
    garnishment. 34 Additionally, a court may find that one credi-
    tor has superior rights over another creditor in specific prop-
    erty of the judgment debtor. 35 But an order adjudicating the
    rights of the judgment creditor, the judgment debtor, and any
    third party claiming an interest in the specific property levied
    upon by a particular writ of execution or garnished by a par-
    ticular postjudgment garnishment summons cannot reasonably
    be expected to be “subject to revision at any time before the
    entry of judgment adjudicating all the claims and the rights
    and liabilities of all the parties” with respect to entirely sepa-
    rate property. 36
    Here, only Florence, Zoetis, and Berg have any interest in
    the garnishment summons directed to Zoetis as plan adminis-
    trator of Berg’s 401K account. The writs of execution directed
    to entirely separate and distinct property have no relationship
    to this postjudgment garnishment.
    Holding otherwise would allow a court to modify such a
    final order until all other execution or postjudgment garnish-
    ment proceedings against entirely separate property were con-
    cluded. Perverse incentives would result, because garnishees
    32
    See, Cattle Nat. Bank & Trust Co. v. Watson, 
    supra note 16
    ; §§ 25-1301,
    25-1056, and 25-1501.01.
    33
    See, e.g., Myers v. Christensen, 
    supra note 7
    ; Spaghetti Ltd. Partnership
    v. Wolfe, 
    264 Neb. 365
    , 
    647 N.W.2d 615
     (2002), disapproved on other
    grounds, ML Manager v. Jensen, 
    287 Neb. 171
    , 
    842 N.W.2d 566
     (2014).
    34
    See Myers v. Christensen, 
    supra note 7
    .
    35
    
    Id.
    36
    See § 25-1315(1).
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    and judgment creditors would fear potential liability for years
    after dispositive orders on garnished property. Garnishees
    would be reluctant to disburse exempted property to judgment
    debtors. Similarly, judgment creditors would be reluctant to
    sell garnished property to satisfy their judgments. This would
    be counterintuitive and preclude appellate review “at a time
    that best serves the needs of the parties.” 37
    [19] Therefore, we hold that § 25-1315 is inapplicable to
    a final order regarding a postjudgment garnishment in aid of
    execution directed to specific property where all rights of all
    parties claiming an interest in the specific property garnished
    have been adjudicated. Because that is the situation here, we
    have jurisdiction of this appeal.
    2. Merits
    Having found that we have jurisdiction, we turn to the
    merits. Florence constructs an overarching argument based
    upon its three assignments of error: The court erred in find-
    ing that Zoetis was not liable for the value of the funds in the
    401K account.
    Florence argues that Zoetis should have been liable for the
    value of the funds in the 401K account regardless of ERISA’s
    effect on the account, because, it emphasizes, the garnish-
    ment statute governing garnishee liability does not require
    distribution from an account governed by ERISA. 38 Instead, it
    argues, it should receive a judgment directly against Zoetis—
    which would be required to pay the judgment with its own
    funds. Florence argues that, in effect, Zoetis was improperly
    allowed to use an exemption personal to Berg to absolve itself
    from liability.
    Zoetis does not substantially challenge that it failed to
    comply with our garnishment statutes by not disclosing Berg’s
    37
    See Cerny v. Todco Barricade Co., supra note 23, 
    273 Neb. at 809
    , 
    733 N.W.2d at 886
    .
    38
    See 
    Neb. Rev. Stat. § 25-1030.02
     (Reissue 2016).
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    401K account. Zoetis’ attorney conceded at oral arguments
    that “it is not up to the [garnishee]” to determine what prop-
    erty of the judgment debtor it must disclose. Instead, Zoetis
    repeats its assertion that ERISA shields it from garnishee
    liability because the federal act prevents assignment or alien-
    ation of funds in a 401K account and preempts state garnish-
    ment statutes.
    To resolve the merits of this appeal, we must answer whether
    ERISA shields a plan administrator of an employee benefit plan
    from garnishee liability for failing to comply with our garnish-
    ment statutes. This is an issue of first impression. We review
    our garnishment law and ERISA’s effect on state garnishment
    proceedings before addressing this issue.
    (a) Garnishment
    Garnishment is a legal aid in the execution of a judgment; it
    is a method by which a judgment creditor can recover against
    a third party for the debt owed by a judgment debtor. 39 A pro-
    ceeding in garnishment is in effect an action by a judgment
    debtor in the garnishor’s name against the garnishee. 40 Here,
    we address only a postjudgment garnishment; we express no
    opinion regarding prejudgment garnishment proceedings.
    Under Nebraska’s garnishment statutes, a judgment credi-
    tor may, as garnishor, request that the court issue a summons
    of garnishment against any person or business which “has
    property of and is indebted to the judgment debtor.” 41 After
    receiving service of the summons, the person or business pos-
    sessing or controlling the property of the judgment debtor
    becomes a garnishee and must answer interrogatories and
    39
    See, § 25-1056; Myers v. Christensen, 
    supra note 7
    . See, also, 
    Neb. Rev. Stat. §§ 25-1011
     and 25-1026 to 25-1031.01 (Reissue 2016).
    40
    See Darr v. Long, 
    210 Neb. 57
    , 
    313 N.W.2d 215
     (1981), overruled on
    other grounds, Strong v. Omaha Constr. Indus. Pension Plan, 
    270 Neb. 1
    ,
    
    701 N.W.2d 320
     (2005).
    41
    See § 25-1056(1). See, also, Spaghetti Ltd. Partnership v. Wolfe, 
    supra note 33
    .
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    disclose “the property of every description and credits of the
    defendant in his possession or under his control” at the time of
    the garnishment. 42
    A garnishee can be discharged if he or she chooses to
    “‘pay the money owing to the defendant by [the garnishee]’”
    into court. 43
    But if the garnishee does not pay the funds into court and
    the garnishor is not satisfied with the garnishee’s answers to
    the interrogatories, the garnishor may file an application to
    determine the liability of the garnishee, and “‘may allege facts
    showing the existence of indebtedness of the garnishee to the
    defendant or of the property and credits of the defendant in
    the hands of the garnishee.’” 44 After conducting an evidentiary
    hearing, the court may then find the garnishee liable if the
    garnishee was either “‘indebted to the defendant’” or “‘had
    any property or credits of the defendant, in his possession or
    under his control at the time of being served with the notice
    of garnishment.’” 45
    [20-23] A garnishee’s liability is to be determined as of
    the time the garnishment summons is served. 46 The claim of
    a judgment creditor garnishor against a garnishee can rise
    no higher than the claim of the garnishor’s judgment debtor
    against the garnishee. 47 A garnishor is subrogated to the rights
    of the judgment debtor and can recover only by the same
    right and to the same extent that the judgment debtor might
    recover from the garnishee. 48 Accordingly, in determining the
    42
    See § 25-1026. See, also, Spaghetti Ltd. Partnership v. Wolfe, 
    supra note 33
    .
    43
    Myers v. Christensen, 
    supra note 7
    , 
    278 Neb. at 992
    , 
    776 N.W.2d at 205
    (quoting § 25-1027).
    44
    Id. at 992-93, 
    776 N.W.2d at 205
     (quoting § 25-1030).
    45
    Id. at 993, 
    776 N.W.2d at 205
     (quoting § 25-1030.02).
    46
    Id.
    47
    Id.
    48
    See Darr v. Long, 
    supra note 40
    .
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    liability of a garnishee to a garnishor, the test is whether, as
    of the time the summons in garnishment was served, the facts
    would support a recovery by the garnishor’s judgment debtor
    against the garnishee. 49
    (b) ERISA
    [24] ERISA subjects all employee benefit plans—includ-
    ing 401K accounts—to federal regulation. 50 ERISA provides a
    uniform and systematic framework for regulation of employee
    benefit plans to “ensure that the employee’s accrued benefits
    are actually available for retirement purposes.” 51
    (i) Anti-Alienation Statute
    [25] ERISA utilizes an anti-alienation statute to bar credi-
    tors from collecting undistributed funds in an employee benefit
    plan. 52 The anti-alienation statute establishes that undistrib-
    uted funds in an employee benefit plan cannot be “assigned
    or alienated.” 53 Treasury regulations further define “assign-
    ment” and “alienation” for purposes of ERISA as “[a]ny direct
    or indirect arrangement (whether revocable or irrevocable)
    whereby a party acquires from a participant or beneficiary a
    right or interest enforceable against the plan in, or to, all or
    any part of a plan benefit payment which is, or may become,
    49
    Myers v. Christensen, 
    supra note 7
    .
    50
    See § 1002. See, also, e.g., LaRue v. DeWolff, Boberg & Associates, Inc.,
    
    552 U.S. 248
    , 
    128 S. Ct. 1020
    , 
    169 L. Ed. 2d 847
     (2008).
    51
    See, Brosamer v. Mark, 
    561 N.E.2d 767
    , 770 (Ind. 1990) (internal
    quotation marks omitted) (emphasis omitted). See, also, Massachusetts v.
    Morash, 
    490 U.S. 107
    , 
    109 S. Ct. 1668
    , 
    104 L. Ed. 2d 98
     (1989); General
    Motors Corp. v. Buha, 
    623 F.2d 455
     (6th Cir. 1980).
    52
    See, § 1056(d)(1); Guidry v. Sheet Metal Workers Pension Fund, 
    supra note 3
    .
    53
    See § 1056(d)(1). But see § 1056(d)(2) and (3) (allowing alienation or
    assignment of undistributed funds in employee benefit plan in limited
    situations such as domestic relations order).
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    payable to the participant or beneficiary.” 54 Following the dis-
    tribution of benefits to the participant or beneficiary, ERISA’s
    anti-alienation statute no longer applies. 55
    [26] While ERISA’s anti-alienation statute does not refer to
    “garnishment” per se, 56 the U.S. Supreme Court has stated that
    the restrictions of ERISA on assignment or alienation of pen-
    sion benefits apply to garnishment. 57 This, the Court said, was
    consistent with applicable administrative regulations, 58 with
    the relevant legislative history, 59 and with the views of other
    federal courts. 60
    (ii) Preemption
    [27,28] To ensure this uniform and systematic framework
    is not frustrated by state laws, ERISA features a statute that
    preempts “all State laws insofar as they may now or hereafter
    relate to any employee benefit plan.” 61 Federal preemption
    arises from the Supremacy Clause of the U.S. Constitution 62
    and is the concept that state laws that conflict with federal
    54
    See 
    26 C.F.R. § 1.401
    (a)-13(c)(1)(ii) (2021) (emphasis supplied). See,
    also, Guidry v. Sheet Metal Workers Nat. Pension Fund, 
    39 F.3d 1078
    (10th Cir. 1994).
    55
    See Guidry v. Sheet Metal Workers Nat. Pension Fund, 
    supra note 54
    .
    56
    See Ditto v. McCurdy, 
    103 Haw. 153
    , 
    80 P.3d 974
     (2003).
    57
    See Guidry v. Sheet Metal Workers Pension Fund, 
    supra note 3
    .
    58
    See § 1.401(a)-13(c)(1)(ii). See, also, General Motors Corp. v. Buha,
    
    supra note 51
    .
    59
    See, § 1056(d)(2); H.R. Conf. Rep. No. 93-1280, 93d Cong., 2d Sess. 280,
    reprinted in 1974 U.S. Code Cong. & Admin. News 5038.
    60
    See, United Metal Products v. National Bank of Detroit, 
    811 F.2d 297
     (6th
    Cir. 1987); Ellis Nat. Bank of Jacksonville v. Irving Trust Co., 
    786 F.2d 466
     (2d Cir. 1986); Tenneco Inc. v. First Virginia Bank of Tidewater, 
    698 F.2d 688
     (4th Cir. 1983).
    61
    See § 1144(a).
    62
    U.S. Const. art. VI.
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    law are invalid. 63 Therefore, ERISA’s anti-alienation statute
    preempts conflicting state garnishment laws. 64
    However, the U.S. Supreme Court has found ERISA’s anti-
    alienation statute has a limited preemptive scope. 65 It does
    not preempt a state law that merely increases costs or alters
    incentives for ERISA plans without forcing plans to adopt any
    particular scheme of substantive coverage. 66
    While the high court has not directly addressed the issue
    before us here, it has indicated in dicta that a state garnish-
    ment statute that does not specifically result in funds being
    garnished from an employee benefit plan would not be pre-
    empted. 67 In discussing the rare instances where the garnish-
    ment of an account governed by ERISA is allowed, the Court
    explained that state garnishment statutes are an “indirect source
    of administrative costs” for plan administrators. 68 Further, the
    Court stated:
    [T]o read the [ERISA] pre-emption provision as displac-
    ing all state laws affecting costs and charges on the theory
    that they indirectly relate to ERISA plans . . . would
    effectively read the limiting language . . . out of the stat-
    ute, a conclusion that would violate basic principles of
    statutory interpretation and could not be squared with our
    63
    Hauptman, O’Brien v. Auto-Owners Ins. Co., 
    310 Neb. 147
    , 
    964 N.W.2d 264
     (2021).
    64
    See Guidry v. Sheet Metal Workers Pension Fund, 
    supra note 3
    .
    65
    See New York State Conference of Blue Cross & Blue Shield Plans v.
    Travelers Ins. Co., 
    514 U.S. 645
    , 
    115 S. Ct. 1671
    , 
    131 L. Ed. 2d 695
    (1995).
    66
    See Rutledge v. Pharmaceutical Care Management Assn., ___ U.S. ___,
    
    141 S. Ct. 474
    , 480, 
    208 L. Ed. 2d 327
     (2020).
    67
    See New York State Conference of Blue Cross & Blue Shield Plans v.
    Travelers Ins. Co., supra note 65.
    68
    Id., 
    514 U.S. at 662
    . See Mackey v. Lanier Collection Agency & Serv., 
    486 U.S. 825
    , 
    108 S. Ct. 2182
    , 
    100 L. Ed. 2d 836
     (1988). But see Guidry v.
    Sheet Metal Workers Pension Fund, 
    supra note 3
    .
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    prior pronouncement that [p]re-emption does not occur
    . . . if the state law has only a tenuous, remote, or periph-
    eral connection with covered plans, as is the case with
    many laws of general applicability. 69
    [29] Picking up where the high court left off, we find
    that ERISA does not preempt a garnishee, acting as a plan
    administrator, from being found liable under § 25-1030.02.
    Compliance with our garnishment statutes does not regulate
    an employee benefit plan or conflict with any ERISA statute.
    The disclosure requirement of § 25-1026, as applied to a 401K
    account, results only in a minor increase in administrative
    costs and does not force a plan to adopt any particular scheme.
    Thus, the preemption doctrine, based on ERISA, does not
    preclude a plan administrator from being subject to liability
    under § 25-1030.02. The plan administrator would be liable,
    not the plan itself.
    (c) Zoetis’ Liability
    While ERISA does not preempt § 25-1030.02, ERISA’s anti-
    alienation statute still shields Zoetis from liability. Under the
    circumstances here, the statute nullified the court’s ability to
    find a 401K plan administrator liable as a garnishee.
    As stated earlier, ERISA’s anti-alienation statute—as fur-
    ther defined by the treasury regulation—bars a garnishor from
    “acquir[ing] from a participant or beneficiary a right or interest
    enforceable against the plan in, or to, all or any part of a plan
    benefit payment which is, or may become, payable to the par-
    ticipant or beneficiary.” 70
    [30] As we have already explained, a proceeding in gar-
    nishment is in effect an action by a judgment debtor in
    the garnishor’s name against the garnishee. 71 A garnishor is
    69
    See New York State Conference of Blue Cross & Blue Shield Plans v.
    Travelers Ins. Co., supra note 65, 
    514 U.S. at 661
     (internal quotation
    marks omitted).
    70
    See § 1.401(a)-13(c)(1)(ii).
    71
    See id.
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    subrogated to the rights of the judgment debtor and can
    recover only by the same right and to the same extent that
    the judgment debtor might recover from the garnishee. 72 The
    claim of a judgment creditor garnishor against a garnishee
    can rise no higher than the claim of the garnishor’s judgment
    debtor against the garnishee. 73 It is an invariable rule that
    under no circumstances shall the garnishee, by operation of the
    proceedings against him or her, be placed in a worse condition
    than the garnishee would be in if the judgment debtor’s claim
    against the garnishee were enforced by the judgment debtor
    himself or herself. 74 Therefore, in determining the liability of
    a garnishee to a garnishor, the test is whether, as of the time
    the summons in garnishment was served, the facts would sup-
    port a recovery by the garnishor’s judgment debtor against
    the garnishee. 75
    Berg’s only claim against Zoetis would be to withdraw funds
    in his 401K account. Zoetis’ liability would be determined
    solely upon Florence’s acquired rights from Berg against the
    undistributed 401K funds, but Florence cannot acquire such
    rights under ERISA’s anti-alienation statute.
    Stated another way, if Zoetis was found liable, it would
    become a creditor of Berg’s 401K account. However, ERISA
    would bar Zoetis from garnishing the account. As a result,
    Zoetis would be in a worse position than if Berg had sought to
    withdraw his funds from his account, because Zoetis would be
    stuck with an unenforceable judgment against Berg. Therefore,
    while Zoetis failed to comply with our garnishment statutes,
    Zoetis cannot, under these circumstances, be found liable for
    the value of Berg’s 401K account.
    [30] We are uncertain whether the district court’s reasoning
    aligns with our own. The court found that Zoetis could not be
    72
    See Darr v. Long, 
    supra note 40
    .
    73
    See 
    id.
    74
    See Pundt v. Clary, 
    13 Neb. 406
    , 
    14 N.W. 167
     (1882).
    75
    Myers v. Christensen, 
    supra note 7
    .
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    liable because the “funds are not subject to garnishment,” but
    it cited our cornerstone opinion discussing the test to determine
    garnishee liability. 76 However, any difference in reasoning is
    inconsequential. An appellate court may affirm a lower court’s
    ruling that reaches the correct result, albeit based on differ-
    ent reasoning. 77
    We emphasize that ERISA plan administrators must com-
    ply with § 25-1026. Nothing in this opinion should be read to
    suggest that a district court cannot exercise its discretion to
    address a willful refusal to comply with a garnishment sum-
    mons and interrogatories, pursuant to the power of a court of
    record to punish for contempt. 78
    VI. CONCLUSION
    ERISA’s anti-alienation statute prevents Florence from
    acquiring Berg’s rights to the funds in his 401K account, and
    therefore, under the circumstances here, Zoetis could not be
    found liable for failing to comply with our garnishment stat-
    utes. We affirm the district court’s order.
    Affirmed.
    Papik, J., not participating.
    76
    See, generally, id.
    77
    State ex rel. Peterson v. Shively, 
    310 Neb. 1
    , 
    963 N.W.2d 508
     (2021).
    78
    See 
    Neb. Rev. Stat. § 25-2121
     (Reissue 2016).
    Stacy, J., concurring.
    I agree with the outcome reached by the majority, but write
    separately to comment more generally on appellate jurisdiction
    to review garnishee liability determinations. The majority suc-
    cinctly concludes that “[a]n order overruling an application to
    determine garnishee liability in a postjudgment garnishment
    proceeding is an order affecting a substantial right made on a
    summary application in an action after a judgment is entered.”
    But my review of our garnishment precedent suggests the juris-
    dictional issue is not so straightforward.
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    Over the years, we have developed competing lines of
    authority regarding the nature of garnishee liability determina-
    tions. One line generally treats postjudgment garnishments as
    actions in their own right, 1 and describes a decision adjudicat-
    ing garnishee liability as a “judgment,” 2 presumably because
    that vernacular appears in the garnishment statutes. 3 A second
    line of authority describes garnishments as special proceed-
    ings and thus conditions appellate jurisdiction on satisfying the
    provisions of 
    Neb. Rev. Stat. § 25-1902
     (Cum. Supp. 2020)
    that govern final orders in special proceedings. 4 A third line
    of authority describes garnishments in aid of execution as
    summary applications in an action after judgment is rendered
    and thus conditions appellate jurisdiction on satisfying the
    provisions of § 25-1902 that govern final orders in summary
    1
    See, Spaghetti Ltd. Partnership v. Wolfe, 
    264 Neb. 365
    , 
    647 N.W.2d 615
    (2002), disapproved on other grounds, ML Manager v. Jensen, 
    287 Neb. 171
    , 
    842 N.W.2d 566
     (2014); Barnett v. Peters, 
    254 Neb. 74
    , 
    574 N.W.2d 487
     (1998); Torrison v. Overman, 
    250 Neb. 164
    , 
    549 N.W.2d 124
     (1996),
    disapproved on other grounds, ML Manager, supra note 1.
    2
    Spaghetti Ltd. Partnership, 
    supra note 1
    , 
    264 Neb. at 368
    , 
    647 N.W.2d at 619
    . See, also, Torrison, 
    supra note 1
    .
    3
    See, e.g., 
    Neb. Rev. Stat. § 25-1028
     (Reissue 2016) (“judgment may be
    entered for such amount as the court may find due from the garnishee”);
    
    Neb. Rev. Stat. § 25-1030.02
     (Reissue 2016) (“trial of the determination
    of the liability of the garnishee shall be conducted the same as in a
    civil action,” and if garnishee is found liable, “[t]he plaintiff in such
    event may have a judgment against the garnishee”); 
    Neb. Rev. Stat. § 25-1031
     (Reissue 2016) (“[f]inal judgment shall not be rendered against
    the garnishee until the action against the defendant in the original action
    has been determined”); 
    Neb. Rev. Stat. § 25-1031.01
     (Reissue 2016)
    (“[t]he judgment in the garnishment action shall be conclusive between the
    garnishee, plaintiff, defendant, and any intervenor”).
    4
    See Western Smelting & Refining Co. v. First Nat. Bank, 
    150 Neb. 477
    ,
    
    35 N.W.2d 116
     (1948). See, also, Turpin v. Coates, 
    12 Neb. 321
    , 323,
    
    11 N.W. 300
    , 301 (1882) (“[w]e have no doubt that an order discharging
    garnishees, is an order affecting a substantial right, made in a special
    proceeding”).
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    applications. 5 And ­occasionally, we have combined classifi-
    cations when describing the nature of garnishments in aid
    of execution. 6
    We acknowledged this “tangle of garnishment precedents” in
    Shawn E. on behalf of Grace E. 7 Therein, we stated:
    While it is well established that garnishment in aid of
    execution is a legal statutory remedy, we have not always
    been consistent in describing its nature. At various times
    we have described garnishment as a legal action or as a
    special proceeding, and we have even alluded to a chal-
    lenge to a garnishment as a summary application in an
    action after judgment is rendered. 8
    We did not find it necessary in Shawn E. on behalf of Grace
    E. to resolve the tangle of garnishment precedent, because we
    concluded the garnishment determination at issue there was not
    final and appealable under any line of authority. The major-
    ity opinion here does not untangle the garnishment precedent
    either, and instead, it relies on one of our established lines of
    authority without distinguishing or disapproving the others.
    But disposition of this appeal did not require the court to
    reconcile our competing lines of authority, because no mat-
    ter which line is followed, the jurisdictional conclusion is the
    same: The district court’s determination of Zoetis’ garnishment
    liability is final and appealable. As such, whether the district
    court’s determination of Zoetis’ garnishee liability is char-
    acterized as a judgment in a garnishment action, as an order
    affecting a substantial right made during a special proceeding,
    5
    See Cattle Nat. Bank & Trust Co. v. Watson, 
    293 Neb. 943
    , 
    880 N.W.2d 906
     (2016).
    6
    See Bourlier v. Keithley, 
    141 Neb. 862
    , 865, 
    5 N.W.2d 121
    , 123 (1942)
    (“[a] proceeding in aid of execution is a special proceeding made upon a
    summary application in an action after judgment”).
    7
    Shawn E. on behalf of Grace E. v. Diane S., 
    300 Neb. 289
    , 293, 
    912 N.W.2d 920
    , 924 (2018).
    8
    Id. at 293, 
    912 N.W.2d at 923-24
    .
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    or as an order affecting a substantial right made on summary
    application in an action after judgment is entered, I agree with
    the majority that we have appellate jurisdiction. 9
    Derr, District Judge, joins.
    9
    See 
    Neb. Rev. Stat. § 25-1912
     (Cum. Supp. 2020) (authorizing appeals of
    district court judgments, decrees, and final orders).