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

            (1) “Accumulated contributions” means the sum of all amounts deducted from a member‘s compensation and credited to his individual account in the annuity savings fund.

            (1.1) “Actuarial equivalent” shall mean a benefit of equal value when computed upon the basis of such mortality and interest tables as shall be adopted by the board of trustees.

            (2) “Adjusted service date” means the service date adjusted by the amount of any creditable service other than membership service, or for any periods of interrupted service, and from which all creditable service shall be calculated.

            (3) “Agreement” means the document of participation between a participating employer and the board, that sets forth the requirements and procedures for covering the employees of such participating employer under this system.

            (4) “Agreement date” means the date as of which the provisions of this Chapter first become applicable to an employer.

            (5) “Annuity reserve fund” means the fund in which shall be held the reserves for liabilities of retirees and beneficiaries.

            (6) “Annuity savings fund” means the fund to which all accumulated contributions of members are credited.

            (7) “Authorized agent” means the employee authorized by a participating employer to act as the coordinator between the board and the participating employer.

            (8) “Beneficiary” means the person designated in writing by a member to receive any benefits to which he may be entitled under this Chapter.

            (9) “Board” or “board of trustees” means the board of trustees of this system.

            (10) “Creditable service” means all periods of time for which credit is allowed towards any benefits of this Chapter.

            (10.1) “Direct rollover” shall mean a payment by this system to the eligible retirement plan specified by the distributee.

            (11) “Disability” means a condition which in the determination of the board renders an employee permanently and totally disabled, by bodily injury or disease, leaving him incapable of any employment, provided that such condition is not, directly or indirectly, the result of military service, engaging in a felonious criminal enterprise, habitual drunkenness or use of narcotics, intentionally self-inflicted injury, or declared war or enemy action.

            (11.1) “Distributee” shall mean a member of this system who receives a distribution of funds from this system. A distributee includes a member or former member. In addition, the member’s or former member’s surviving spouse and the member’s or former member’s spouse or former spouse who is an alternate payee under a qualified domestic relations order, as defined in Section 414(p) of the United States Internal Revenue Code, are distributees with regard to the interest of the spouse or former spouse.

            (12)(a) “Earnings” means the full amount of compensation earned by a member for service rendered as an employee, excluding bonuses or fees in excess of regular salary or retainer, overtime pay, or payments relative to termination of employment including but not limited to accrued sick or annual leave and severance pay.

            (b) The term “earnings” shall include, in addition to the sources of earnings that are included as set forth in Subparagraph (a) of this Paragraph, any supplemental salary received from the state of Louisiana, fees received for service of civil papers, commissions received as a result of sales and garnishments pursuant to La. Rev. Stat. 13:5807, and any taxable vehicle allowance, but only applicable to those persons serving as city marshal or deputy city marshals of Bossier City or Ruston on June 30, 2003.

            (12.1)(a) “Eligible retirement plan” shall mean any of the following which accepts a distributee’s eligible rollover distribution:

            (i) An individual retirement account described in Section 408(a) of the United States Internal Revenue Code.

            (ii) An individual retirement annuity described in Section 408(b) of the United States Internal Revenue Code.

            (iii) A qualified trust described in Section 401(a) of the United States Internal Revenue Code.

            (b) In the case of an eligible rollover distribution to a surviving spouse, however, an eligible retirement plan is only an individual retirement account or individual retirement annuity.

            (12.2) “Eligible rollover distribution” shall mean any distribution made on or after December 1, 1994, of all or any portion of the balance to the credit of the distributee. An eligible rollover distribution shall not include:

            (a) Any equal periodic payments, not less frequently than annually, made for the life or life expectancy of the distributee or the joint lives or joint life expectancies of the distributee and the distributee’s designated beneficiary or for a specified period of ten years or more.

            (b) Any distribution to the extent such distribution is required under Section 401(a)(9) of the United States Internal Revenue Code.

            (c) The portion of any distribution that is not includable in gross income.

            (13)(a) “Employee” means a person including an elected official, actively employed by a participating employer on a permanent, regularly scheduled basis of at least an average of thirty-five hours per week.

            (b) Notwithstanding any provision of Subparagraph (a) of this Paragraph, the word “employee” shall also mean a person who receives earnings from more than one participating employer of which one is the Vinton Public Power Authority. Such a person shall qualify as an employee of each participating employer based on the cumulative hours worked for all participating employers.

            (14)(a) “Employer” or “participating employer” shall mean:

            (i) Any incorporated city, town, or village in the state of Louisiana.

            (ii) The Louisiana Municipal Association.

            (iii) The Louisiana Energy and Power Authority.

            (iv) The Cajundome Commission.

            (v) This retirement system.

            (vi) Any planning and development commission in the state of Louisiana which has entered into an agreement with the board.

            (vii) The West Calcasieu Parish Community Center Authority.

            (viii) The Vinton Public Power Authority.

            (ix) Notwithstanding any provision of law to the contrary, the Local Tax Division of the Board of Tax Appeals, pursuant to an agreement with the board.

            (x) The Louisiana Local Government Environmental Facilities and Community Development Authority.

            (xi) Any tax board or commission of a municipality or parish in the state of Louisiana that has entered into an agreement with the board pursuant to La. Rev. Stat. 11:1733.

            (xii) The Firefighters’ Pension and Relief Fund in the city of New Orleans.

            (xiii) The Louisiana Uniform Local Sales Tax Board.

            (b) “Employer” shall not mean a city school board.

            (15) “Final compensation” means the average monthly earnings during the highest sixty consecutive months or joined months if service was interrupted. 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 twenty-fifth through the thirty-sixth months shall not exceed one hundred fifteen percent of the earnings for the thirteenth through the twenty-fourth months. The earnings to be considered for the thirty-seventh through the forty-eighth months shall not exceed one hundred fifteen percent of the earnings for the twenty-fifth through the thirty-sixth months. The earnings to be considered for the final twelve months shall not exceed one hundred fifteen percent of the earnings of the thirty-seventh through the forty-eighth months.

            (16) “Final salary” means the average monthly earnings of a member during the twelve-month period immediately preceding his death or retirement.

            (16.1) “Fiscal year” shall mean the twelve-month period ending on June 30th of each year.

            (17) “Medical board” means the board of physicians which shall arrange for or review medical examinations as required by this Chapter or applicable state laws.

            (18) “Member” means a contributing employee who is covered under the provisions of this Chapter.

            (19) “Members annuity” means that portion of a retirement allowance that is attributable to a member’s accumulated contributions payable for life in equal monthly installments.

            (20) “Minor child” means an unmarried child under the age of eighteen years or child who had a disability at the time of the member’s death and who remains disabled, and “child” means the issue of a marriage of a member, the legally adopted child of a member, the natural child of a female member, or the child of a male member if a court of competent jurisdiction has made an order of filiation declaring the paternity of such a member for the child or the father has formally acknowledged the child.

            (21) “Pension accumulation fund” means the fund to which shall be credited all payments to the system, exclusive of those amounts to be credited to the annuity savings and expense funds.

            (22) “Plan A” means the revised plan to replace a combination of the regular and supplemental plans, to be effective October 1, 1978, as outlined in Part III of this Chapter. “Plan A” shall be comprised of two subplans, Tier 1 for members hired on or before December 31, 2012 and Tier 2, for members hired on or after January 1, 2013.

            (23) “Plan B” means the revised plan to replace the regular plan, to be effective October 1, 1978, as outlined in Part IV of this Chapter. “Plan B” shall be comprised of two subplans, Tier 1 for members hired on or before December 31, 2012 and Tier 2, for members hired on or after January 1, 2013.

            (24) “Regular plan” means the original plan that became effective upon the establishment of the retirement system in 1955, as amended, excluding the supplemental plan.

            (25) “Revision date” means October 1, 1978, the effective date of the establishment of Plan A and Plan B.

            (26) “Service certificate” means a statement of a member’s total creditable service as approved by the board.

            (27) “Service date” means the date of enrollment of a member into the system.

            (27.1) “Supplemental marshals’ earnings” means the salary received from the state of Louisiana, fees received for service of civil papers, and commissions received as a result of sales and garnishments pursuant to La. Rev. Stat. 13:5807.

            (28) “Supplemental plan” means the supplementary plan established by Act No. 569 of 1968, as amended, to provide benefits in addition to those of the regular plan.

            (29) “Surviving spouse” means a legal spouse who was married to a member at the time of the member’s death and for at least twelve months immediately prior thereto.

            (30) “System” or “retirement system” means the Municipal Employees’ Retirement System of Louisiana, established as of January 1, 1955, defined in Chapter 4, Title 11 of the Louisiana Revised Statutes, and as subsequently amended.

            Acts 1999, No. 398, §1; Acts 2001, No. 452, §1, eff. June 21, 2001; Acts 2003, No. 845, §1, eff. July 1, 2003; Acts 2003, No. 938, §1, eff. July 1, 2003; Acts 2004, No. 26, §6; Acts 2006, No. 780, §1, eff. June 30, 2006; Acts 2011, No. 238, §1, eff. June 30, 2011; Acts 2012, No. 524, §1, eff. July 1, 2012; Acts 2012, No. 720, §1, eff. July 1, 2012; Acts 2013, No. 266, §1, eff. June 30, 2013; Acts 2014, No. 320, §1, eff. July 1, 2014; Acts 2014, No. 811, §4, eff. June 23, 2014; Acts 2015, No. 38, §1, eff. June 5, 2015; Acts 2016, No. 99, §1, eff. May 19, 2016; Acts 2018, No. 43, §1, eff. July 1, 2018; Acts 2018, No. 110, §1, eff. May 11, 2018.

NOTE: See Acts 2012, No. 524, §2 regarding implementation of changes to calculation of final compensation.