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A.  The provisions of this Section shall apply to the following state and statewide retirement systems:

(1)  The Louisiana School Employees’ Retirement System, and

(2)  The Teachers’ Retirement System of Louisiana, and

(3)  The Louisiana State Employees’ Retirement System, and

(4)  The Assessors’ Retirement Fund, and

(5)  The Clerks’ of Court Retirement and Relief Fund, and

(6)  The District Attorneys’ Retirement System, and

(7)  The Municipal Employees’ Retirement System of Louisiana, and

(8)  The Parochial Employees’ Retirement System of Louisiana, and

(9)  The Registrars of Voters Employees’ Retirement System, and

(10)  The Municipal Police Employees’ Retirement System, and

(11)  The Firefighters’ Retirement System.

B.  Notwithstanding any provision of law to the contrary, any employee who is a member of a retirement system to which this Section applies, who has not retired, whose participation in the Deferred Retirement Option Plan of that system was interrupted or ceased upon his being terminated due to a reduction-in-force necessitated by Hurricane Katrina or Hurricane Rita or both, shall have the time period applicable to his plan participation adjusted upon his reemployment and resumption of membership in the retirement system to which he belonged before being terminated.  The time period applicable to his plan participation shall be calculated as provided in this Section.  However, in no case shall this Section be applicable to anyone who becomes reemployed more than one year after being furloughed or terminated, whichever occurs first, or to anyone reemployed on or after December 31, 2006.

C.  Any person to whom this Section applies who began participation on or before September 24, 2005, but who had not completed his specified participation period shall reenter the plan upon reemployment and his participation period shall resume.  The total duration of the person’s participation in the plan before termination and after reentry shall not exceed the plan participation period he specified upon initial entry into the plan.  Any interest credited to the person’s plan account during the period between furlough or termination and reemployment shall be forfeited.

D.  The provisions of this Section shall supersede any provision of law to the contrary, including but not limited to La. Rev. Stat. 11:447(C), 786(B), 1152(C), 1456(C) and (D), 1530(C) and (D), 1639(B), 1763(C) and (D), 1938(C) and (D), 2144(C) and (D), 2221(C) and (D), and 2257(C) and (D), to the extent there is any conflict.

Acts 2006, 1^st Ex. Sess., No. 17, §1, eff. Feb. 23, 2006; Acts 2006, No. 678, §1, eff. June 29, 2006.