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United States — Louisiana Act or statute

United States — Louisiana legislation

RS 11:1482

This section directs which retirement funds receive member contributions, employer payments, and related transfers, and when benefits or refunds are paid out.

fund accountingmember contributionsretirement benefits
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United States — Louisiana
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1 provisions
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RS 11:1482

This section directs which retirement funds receive member contributions, employer payments, and related transfers, and when benefits or refunds are paid out.

Section 11:1482

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§ 11:1482RS 11:1482Provision

This section directs which retirement funds receive member contributions, employer payments, and related transfers, and when benefits or refunds are paid out.

§1482. Funds to which assets credited A. The annuity savings fund shall be the fund to which shall be credited all accumulated contributions of members. From this fund shall be paid the refunded contributions because of withdrawal or death of a member, and the amounts required to be transferred to the annuity reserve funds as provided in Subsection C herein. B. The pension accumulation fund shall be the fund to which shall be credited all payments to the system, exclusive of payments to the annuity savings fund and including contributions from employers and taxes from sheriffs and ex officio tax collectors. C. The annuity reserve fund shall be the fund in which shall be held the reserves for liabilities for retirees and beneficiaries. Upon retirement or death of a member the annuity reserve fund shall be credited with the member's accumulated contributions and the required additional amount from the pension accumulation fund, so as to provide for the benefits of the member. All benefits shall be paid to retirees or beneficiaries from the annuity reserve fund, including any refund of contributions upon death after retirement. Should a member, retired for disability, return to active employment at a rate of compensation not less than his final compensation at time of his last retirement, the balance of his accumulated contributions reduced by the member's annuity payments received, shall be transferred to the annuity savings fund and credited to his individual account therein. Acts 1989, No. 545, §1, eff. July 5, 1989; Redesignated from R.S. 47:8074 by Acts 1991, No. 74, §3, eff. June 25, 1991.
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