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United States — Louisiana Act or statute

United States — Louisiana legislation

RS 11:1315

If a member dies while performing qualified military service, the retirement system must treat that service as creditable for vesting and eligibility; unqualified military service does not count for benefit accrual.

creditable serviceeligibility computationsurvivor benefitsvesting
Jurisdiction
United States — Louisiana
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1 provisions
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“If a member dies while performing qualified military service, the retirement system must treat that service as creditable for vesting and eligibility; unqualified military service does not count for benefit accrual.”

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RS 11:1315

If a member dies while performing qualified military service, the retirement system must treat that service as creditable for vesting and eligibility; unqualified military service does not count for benefit accrual.

Section 11:1315

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Interpretation
§ 11:1315RS 11:1315Interpretation

If a member dies while performing qualified military service, the retirement system must treat that service as creditable for vesting and eligibility; unqualified military service does not count for benefit accrual.

§1315. Death while performing qualified military service In the case of a death of a member occurring on or after January 1, 2007, while performing qualified military service, as defined in Section 414(u) of the Internal Revenue Code, eligibility for survivor benefits under this Section shall be determined as if the member had resumed employment and then terminated employment on account of death. The retirement system will credit the member's qualified military service as service for vesting purposes and for eligibility computation purposes as though the member, if eligible to, had met the definition of employee under the retirement system and had resumed employment under the Uniformed Services Employment and Reemployment Rights Act (Chapter 43 of Title 38, United States Code) immediately prior to the member's death. The time spent by the member in unqualified military service shall not count for benefit accrual purposes (creditable service) but will count only for eligibility purposes under this Section. Acts 2011, No. 354, §1, eff. July 1, 2011.
Section 11:1315Verify source

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  • Internal Revenue Code

    Section 11:1315

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