Louisiana Revised Statutes 11:785 – Compliance with certain federal and state provisions relating to qualified military service
Terms Used In Louisiana Revised Statutes 11:785
- Retirement: means withdrawal from active service with a retirement allowance granted under the provisions of this Chapter. See Louisiana Revised Statutes 11:701
- Retirement system: means the Teachers' Retirement System of Louisiana as defined in Louisiana Revised Statutes 11:701
- Service: means service as a teacher within the meaning of Paragraph (33) of this Section. See Louisiana Revised Statutes 11:701
A. Notwithstanding any other provision of law to the contrary, effective December 12, 1994, contributions, benefits, and service credit in this system with respect to qualified military service shall be governed by the Uniformed Services Employment and Reemployment Rights Act of 1994, 26 U.S.C. § 414(u), and Part VI of Chapter 2 of Title 29 of the Louisiana Revised Statutes of 1950.
B. Effective January 1, 2007, 26 U.S.C. § 401(a)(37), as enacted by the Heroes Earnings Assistance and Relief Tax Act of 2008, is hereby adopted as part of the retirement system law.
C. Effective January 1, 2009, 26 U.S.C. § 3401(h)(2), as enacted by the Heroes Earnings Assistance and Relief Tax Act of 2008, is hereby adopted as part of the retirement system law.
Acts 2012, No. 510, §1, eff. July 1, 2012.