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            The following words and phrases, as used in this Chapter, unless a different meaning is plainly required by context, shall have the following meaning:

            (1) “Accrued liability” shall mean the entry age normal accrued liability.

            (2) “Accumulated contributions” shall mean the sum of all the amounts deducted from the earnable compensation of a member and credited to his individual account in the annuity savings fund.

            (3) “Actuarial assumptions” shall mean the calculations used by an actuary engaged annually by the board to calculate the amounts necessary to fund the members’ annuities. The duties of the actuary are more specifically set forth in La. Rev. Stat. 11:2260(C). “Actuarial equivalent” shall mean the amount required to fund the member’s annuity based upon the calculations of the actuary on the basis of mortality tables approved by the board of trustees and regular interest at a rate fixed by the board of trustees. Actuarial assumptions shall be consistently applied to all members of the system. The benefit payable to a member shall be fixed as provided in La. Rev. Stat. 11:2256 and shall not be increased or decreased depending on the accuracy of actuarial assumptions.

            (4) “Annuity reserve” shall mean the present value of all payments to be made on account of any annuity, or benefit in lieu of any annuity, computed upon the basis of such mortality tables as shall be adopted by the board of trustees, and regular interest.

            (5) “Average final compensation” shall mean the average annual earned compensation of an employee for any period of thirty-six successive or joined months of service as an employee during which the said earned compensation was the highest. In case of interruption of employment, the thirty-six month period shall be computed by joining employment periods immediately preceding and succeeding the interruption. The earnings to be considered for the thirteenth through the twenty-fourth months shall not exceed one hundred fifteen percent of the earnings for the first through the twelfth months. The earnings to be considered for the final twelve months shall not exceed one hundred fifteen percent of the earnings of the thirteenth through the twenty-fourth months.

            (6) “Beneficiary” shall mean any natural or juridical person or estate administrator designated to receive a pension, an annuity, a retirement allowance, or other benefit as provided by this Chapter.

            (7) “Board of trustees” shall mean the board provided for in La. Rev. Stat. 11:2260 to administer the retirement system.

            (8) “Creditable service” shall mean service for which credit is allowable as provided in La. Rev. Stat. 11:2254.

            (9) “Director” shall mean the executive director of the Firefighters’ Retirement System.

            (10)(a) “Earnable compensation” shall mean the full amount of compensation earned by an employee on a regular tour of duty, including supplemental pay paid by the state of Louisiana, educational incentive pay, holiday pay, seniority incentive pay, and pay to an employee acting in a civil service classification higher than the one he holds, but shall not include overtime.

            (b) Notwithstanding the provisions of La. Rev. Stat. 11:233(B)(2)(g), any participating employer that defers the payment of regularly scheduled holiday pay and then pays such compensation to its employees in the same calendar year as its deferral in the form of a one-time annual payment shall include such deferred compensation in the employees’ earnable compensation for the purpose of calculating and paying employee contributions to this system.

            (11) “Employee” shall mean any full-time firefighter or any person in a position as defined in the municipal fire and police civil service system who is employed by a fire department of any municipality, parish, or fire protection district of the state of Louisiana, excepting Orleans and Lafayette Parishes, and who is earning at least three hundred seventy-five dollars per month excluding state supplemental pay.

            (12) “Employer” shall mean any municipality, parish, or fire protection district in the state of Louisiana, excepting Orleans and Lafayette Parishes, which employs a full-time fireman, and the Firefighters’ Retirement System.

            (13) “Medical board” shall mean the State Medical Disability Board, provided for in La. Rev. Stat. 11:219.

            (14) “Member” shall include any employee, as defined in Paragraph (10) of this Section, included in the membership of this system as provided in La. Rev. Stat. 11:2253 and may, at the employee’s option, include any employee of the retirement system.

            (15) “Member’s annuity” shall mean that monthly payment provided by the member’s accumulated contributions at the time of regular retirement, or death, computed upon the basis of such mortality tables as shall be adopted by the board of trustees and regular interest.

            (16) “Membership service” shall mean service as an employee or elected official while a member of this system.

            (17) “Overtime” shall mean the additional hours worked above the regular tour of duty required by the local governing authority for which the member works and the compensation therefor. “Overtime” shall also mean additional compensation over the regular rate of pay as required under the federal Fair Labor Standards Act.

            (18) “Retirement” shall mean withdrawal from active service with a retirement allowance granted under the provisions of this Chapter.

            (19) “Retirement allowance” shall mean any benefit paid to a member under La. Rev. Stat. 11:2256(A) or any optional benefit payable in lieu thereof.

            (20) “Retirement system” shall mean the Firefighters’ Retirement System as established in La. Rev. Stat. 11:2251.

            (21) “Service” shall mean service rendered as an employee as described in Paragraph (10) of this Section.

            (22) “Survivor’s benefit” shall mean any benefit paid to a survivor of a member under La. Rev. Stat. 11:2256(B).

            (23) “Years of creditable service” and “years of service” shall mean the number of twelve-month periods a member has which are creditable toward receiving retirement benefits from the retirement system. Both terms shall include transferred credits and credits for other or related service for which credit may be allowed by the retirement system.

            (24) “Years of membership service” shall mean the number of twelve-month periods a member has served while a member of the retirement system.

            Added by Acts 1979, No. 434, §1. Acts 1985, No. 775, §1; Acts 1991, No. 715, §1; Redesignated from La. Rev. Stat. 33:2152 by Acts 1991, No. 74, §3, eff. June 25, 1991; Acts 1995, No. 719, §1; Acts 1997, No. 1220, §1; Acts 1998, 1st Ex. Sess., No. 15, §1, eff. April 24, 1998; Acts 2003, No. 719, §1, eff. June 27, 2003; Acts 2006, No. 492, §1, eff. July 1, 2006; Acts 2008, No. 261, §1, eff. June 17, 2008; Acts 2011, No. 238, §1, eff. June 30, 2011; Acts 2017, No. 17, §1; Acts 2019, No. 91, §1, eff. July 1, 2019; Acts 2021, No. 140, §1.