Year unavailable
RS 11:1002
This section defines terms used in the chapter for the school employees retirement system.
- Pension and annuity calculations
- Retirement system definitions
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United States — Louisiana Statutes
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RS 11:1003
Certain pension and related fund interests are exempt from state or municipal tax and from seizure-type processes, and they are generally unassignable.
- Asset protection
- Exemptions
Year unavailable
RS 11:1004
False statements or falsified records affecting the retirement system can lead to fines, jail, or both.
- Enforcement
- Fraud
- Penalties
- Records compliance
Year unavailable
RS 11:1005
Benefits under R.S. 11:1141 et seq. do not become effective or start accruing until July 1, 1948, and no compulsory retirement may be made during that period.
- Benefits effective date
- Retirement
Year unavailable
RS 11:1006
Retirees may be rehired, but the employer must report monthly earnings and some excess earnings must be repaid.
- Benefit repayment
- Payroll reporting
- Reemployment
Year unavailable
RS 11:1007
Retired bus operators who return to work face benefit suspension, and employers must notify, report, and contribute under this section.
- Employer reporting
- Reemployment
- Retirement benefits
Year unavailable
RS 11:101
This section states that the subpart is intended to provide mechanisms for compliance with Louisiana constitutional requirements on employer funding of state and statewide public retirement systems.
- Employer contributions
- State retirement systems
Year unavailable
RS 11:102
This section tells the legislature how to set employer contribution rates for certain Louisiana public retirement systems and requires shared-funding employers to pay the employer share too.
- Actuarial funding
- Employer contributions
- Retirement system financing
Year unavailable
RS 11:102.1
This section sets how certain Louisiana State Employees' Retirement System amortization bases are consolidated, funded, reamortized, and allocated over time.
- Amortization schedules
- Asset allocation
- Funding contributions
Year unavailable
RS 11:102.2
This section tells the Teachers' Retirement System of Louisiana how to consolidate and amortize certain existing amortization bases, and how to apply excess returns and certain contributions to those bases.
- Amortization
- Contribution payments
- Funding liability
Year unavailable
RS 11:102.3
This section sets rules for how the Louisiana School Employees' Retirement System applies excess investment returns to amortization bases and when reamortization is required or barred.
- Amortization
- Fund allocation
- Valuation
Year unavailable
RS 11:102.4
The system must apply excess investment returns to the oldest qualifying amortization base when returns exceed the assumed rate of return, subject to stated exclusions and reamortization rules.
- Amortization
- Asset allocation
- Valuation
Year unavailable
RS 11:102.5
For the June 30, 2014 valuation, certain Louisiana state retirement systems must use a five-year amortization period for specified investment gains.
- Amortization
- Valuation
Year unavailable
RS 11:102.6
Staff, legislators, and actuaries must reexamine future volatility of state system schedules, report the results to the committee by November 1, 2017, and the committee must review them and may recommend legislation by December 15, 2017 if appropriate.
- Governance
- Reporting
Year unavailable
RS 11:103
Employer contribution rates for statewide public retirement systems must be calculated using this section’s actuarial formula, subject to stated exceptions.
- Actuarial funding
- Employer contributions
- Retirement systems
Year unavailable
RS 11:104
The committee must set the employer contribution rate each year by late February, and the chairman must notify each employer or retirement system within 10 business days after the rate is set.
- Contributions
- Notification
- Rate determination
Year unavailable
RS 11:105
Some retirement-system boards may keep the employer contribution rate from dropping, and one fund’s board may reamortize a remaining liability under certain conditions.
- Actuarial amortization
- Employer contribution rates
- Retirement fund funding
Year unavailable
RS 11:106
Some listed Louisiana public retirement systems may have employer contribution rates increased by up to 3% above the R.S. 11:103 rate.
- Employer contributions
- Retirement funding
Year unavailable
RS 11:107
This section lets certain public retirement system boards set an employer contribution rate between the prior year’s rate and a lower rate that would otherwise apply.
- Employer contribution rates
- Retirement systems
Year unavailable
RS 11:107.1
This section applies to certain statewide public retirement systems and requires each to have a funding deposit account.
- Employer contribution funding
- Retirement fund administration
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