reglab/housing_qa huggingface dataset:
LA Rev Stat § 11:154 (2021)
2021 Louisiana Laws|Revised Statutes|Title 11 - Consolidated Public Retirement|§154. Tax sheltering of employee contributions to retirement

RS 154 - Tax sheltering of employee contributions to retirement A. The provisions of this Section shall be applicable to the following public retirement systems and pension funds:  (1) Louisiana State Employees' Retirement System.  (2) Louisiana State Police Retirement System.  (3) Louisiana School Employees' Retirement System.  (4) Louisiana School Lunch Employees' Retirement System.  (5) Louisiana Teachers' Retirement System.  (6) Assessors' Retirement Fund.  (7) Clerks' of Court Retirement and Relief Fund.  (8) District Attorneys' Retirement System.  (9) Municipal Employees' Retirement System of Louisiana. (10) Parochial Employees' Retirement System of Louisiana. (11) Registrar of Voters Employees' Retirement System. (12) Sheriffs' Pension and Relief Fund. (13) Municipal Police Employees' Retirement Systems. (14) Firefighters' Retirement System. (15) Harbor Police Retirement System (Port of New Orleans). B. Each board may adopt a plan whereby the employee's contributions to the retirement system shall not be included in the employee's gross income for computation of the taxes under the provisions of the United States Internal Revenue Code. The plan shall provide that the employer pay the employee's share of the contributions directly to the retirement system. The contributions shall be treated as employer contributions only for the purposes of the Internal Revenue Code. C. After the adoption of the plan by the board, the employer shall pay the amount of the contribution by a reduction in the salary of the employee or an offset against future salary or a combination of both. These funds shall be paid from the same source of funds which is used in paying earnings to the employee. The employee's participation in the plan shall not be optional. D. Repealed by Acts 1997, No. 689, §2, retroactive to Jan. 1, 1993. E. Any deductions from an employee's gross income, during the highest thirty-six consecutive months of employment prior to retirement, for purposes of tax sheltering said deductions under the provisions of this Section shall be included in the base from which retirement benefits are to be computed for the purposes of ascertaining an employee's average compensation. Added by Acts 1982, No. 843, §1, eff. Aug. 4, 1982; Redesignated from R.S. 42:697.12 by Acts 1991, No. 74, §3, eff. June 25, 1991; Acts 1997, No. 689, §2, retroactive to Jan. 1, 1993; Acts 1998, 1st Ex. Sess., No. 97, §1, eff. May 5, 1998; Acts 2012, No. 227, §1.
LA Rev Stat § 11:155 (2021)
2021 Louisiana Laws|Revised Statutes|Title 11 - Consolidated Public Retirement|§155. Receipt of benefits

RS 155 - Receipt of benefits Notwithstanding any other provisions of law to the contrary and specifically the laws governing all public, state, municipal, or parochial retirement systems, allowing "optional allowances", no member, retiree, beneficiary, or survivor shall be entitled to receive his benefit in a lump sum, or actuarial equivalent lump sum, or a lump sum of equivalent actuarial value and shall only receive his benefit in equal monthly benefits payable throughout life or the legally allowed time if a shorter time is specified by the laws governing the specific retirement system, except as provided in R.S. 11:446, 783, 1150, or 1307. This Section shall not apply to the return of accumulated contributions without interest if a person terminates employment and requests such a refund under the laws applicable to the systems. Added by Acts 1982, No. 681, §1; Redesignated from R.S. 42:697.13 by Acts 1991, No. 74, §3, eff. June 25, 1991; Acts 1995, No. 1110, §1, eff. Jan. 1, 1996.
LA Rev Stat § 11:156 (2021)
2021 Louisiana Laws|Revised Statutes|Title 11 - Consolidated Public Retirement|§156. Deduction of employee benefit contributions from retiree benefit checks

RS 156 - Deduction of employee benefit contributions from retiree benefit checks Notwithstanding any other provision of law to the contrary, the employee contributions for accident and health and life insurance coverage to be payable by any member, retiree, beneficiary, or survivor participating in the Office of Group Benefits programs pursuant to Chapter 12 of Title 42, R.S. 42:801 et seq., who receives a recurring benefit payment from any public, state, municipal, or parochial retirement system shall be deducted from the retirement benefit payment. Such deductions shall be effected by the use of computer tapes prepared and furnished by the Office of Group Benefits in a form processible by the computer facility which prepares the monthly benefit payment. The retirement system shall remit such deductions directly to the Board of Trustees of the State Employees Group Benefits Program. Added by Acts 1983, No. 259, §1; Redesignated from R.S. 42:697.14 by Acts 1991, No. 74, §3, eff. June 25, 1991; Acts 2001, No. 1178, §1, eff. June 29, 2001.
LA Rev Stat § 11:158 (2021)
2021 Louisiana Laws|Revised Statutes|Title 11 - Consolidated Public Retirement|§158. Purchase of service credit in public retirement systems; price

RS 158 - Purchase of service credit in public retirement systems; price A.(1) Effective July 1, 1986, the provisions of this Section shall govern the payment required with respect to the otherwise authorized purchase of service credit in the public retirement or pension systems, funds, and plans referenced in Subsection B of this Section. (2) This Section does not repeal provisions relative to the purchase of service credit contained within the laws governing the covered systems, or which are otherwise applicable thereto, but it is to be controlling in cases of conflict as to the payment required in order to receive the credit. (3) This Section is inapplicable with respect to the purchase of service credit which is in the form of a repayment of a refund. B. The provisions of this Section are applicable to the following public retirement or pension systems, funds, and plans: (1) Assessors Retirement Fund. (2) Clerks' of Court Retirement and Relief Fund. (3) District Attorneys' Retirement System. (4) Firefighters' Pension and Relief Fund in the City of New Orleans. (5) Firefighters' Retirement System. (6) Louisiana School Employees' Retirement System. (7) Louisiana State Employees' Retirement System. (8) Municipal Employees' Retirement System of Louisiana. (9) Municipal Police Employees' Retirement System. (10) Parochial Employees' Retirement System of Louisiana. (11) Registrars of Voters Employees' Retirement System. (12) Sheriffs' Pension and Relief Fund. (13) Louisiana State Police Retirement System. (14) Teachers' Retirement System of Louisiana. C.(1) In order for a purchase of service credit, which is otherwise authorized, to be effective, there shall be paid into the applicable retirement or pension system, fund, or plan the greater of either: (a) An amount which, on an actuarial basis, totally offsets the increase in accrued liability of the system resulting from the purchase of the credit. (b) The employee and employer contributions that would have been paid to the applicable system, fund, or plan, plus interest thereon, compounded annually from the time the contributions would have been paid, at the assumed actuarial valuation rate of interest of the system, fund, or plan in which the credit is being purchased. (2)(a) The amount payable shall be calculated based on the actuarial funding method, assumptions, and tables in use by the system at the time of application for credit. (b) The actuary may modify the assumptions utilized to reflect the effects of anti-selection. D. Repealed by Acts 1991, No. 205, §2; ACTS 1991, No. 607, §2. Acts 1986, No. 609, §1, eff. July 1, 1986; Acts 1991, No. 205, §2; Acts 1991, No. 607, §2; Redesignated from R.S. 42:697.16 by Acts 1991, No. 74, §3, eff. June 25, 1991; Acts 1992, No. 850, §1; Acts 1995, No. 753, §1; Acts 1995, No. 1112, §1; Acts 2008, No. 498, §1; Acts 2012, No. 227, §1.
LA Rev Stat § 11:159 (2021)
2021 Louisiana Laws|Revised Statutes|Title 11 - Consolidated Public Retirement|§159. State superintendent of education; commissioner of higher education; participation

RS 159 - State superintendent of education; commissioner of higher education; participation The state superintendent of education and the commissioner of higher education shall not be required to participate in any public retirement system; however, they shall have the option of retaining membership in any state or statewide public retirement system for which they are eligible provided that their retirement benefit computation shall be in accordance with R.S. 11:231(B). Acts 1988, No. 914, §1; Redesignated from R.S. 42:697.17 by Acts 1991, No. 74, §3, eff. June 25, 1991; Acts 1995, No. 961, §1, eff. June 17, 1995.
LA Rev Stat § 11:160 (2021)
2021 Louisiana Laws|Revised Statutes|Title 11 - Consolidated Public Retirement|§160. Members employed in other public employment

RS 160 - Members employed in other public employment  Any person who is a member of the Louisiana State Employees' Retirement System, who has creditable membership service of at least ten years in this system, and who becomes an employee of a political subdivision where he is no longer eligible, through transfer of his employing agency, for membership in this system, but is eligible for membership in some other public retirement system, shall have the right to remain a member of this system in lieu of membership in the other retirement system by filing a notice of election to remain in this system, in writing, with the board of trustees within thirty days after the effective date of employment, or September 7, 1990, whichever is later. Such election shall be irrevocable. The non-participating employer shall contribute to the Louisiana State Employees' Retirement System as if it were a participating employer.  Acts 1990, No. 7, §1; Redesignated from R.S. 42:697.18 by Acts 1991, No. 74, §3, eff. June 25, 1991.
LA Rev Stat § 11:161 (2021)
2021 Louisiana Laws|Revised Statutes|Title 11 - Consolidated Public Retirement|§161. Members employed in other state or public employment

RS 161 - Members employed in other state or public employment  Notwithstanding any provision of law to the contrary, when a state employee who is in the classified service is granted an unpaid leave of absence for the purpose of allowing that employee to accept another position of state employment, that employee shall remain a member of the retirement system in which the employee was a member while serving in the classified service. Such election shall be irrevocable. The employer shall transmit both the employee and employer contributions to the appropriate retirement system on behalf of the state employee.  Acts 1991, No. 499, §1, eff. July 15, 1991; Redesignated from R.S. 42:697.19 by Acts 1991, No. 74, §5, eff. June 25, 1991.
LA Rev Stat § 11:162 (2021)
2021 Louisiana Laws|Revised Statutes|Title 11 - Consolidated Public Retirement|§162. Classes of employees not eligible for membership

RS 162 - Classes of employees not eligible for membership A. The provisions of this Section shall apply to the Louisiana State Employees' Retirement System, the Teachers' Retirement System of Louisiana, the Louisiana State Police Retirement System, and the Louisiana School Employees' Retirement System. B. Any other provision of law notwithstanding, as of July 1, 1991, any employee who is a part-time, seasonal, or temporary employee as defined in 26 CFR 31:3121(b)(7)-2, or in any successor regulation, shall not be or become a member of any system to which this Section applies, except as provided for in Subsection C of this Section. C.(1) Except as provided in this Subsection, membership shall be required for a part-time, seasonal, or temporary employee as defined in 26 CFR 31:3121(b)(7)-2, or in any successor regulation, who on July 1, 1991, or thereafter, has or earns ten or more years of creditable service in his current system. (2)(a) For purposes of this Paragraph, the Board of Elementary and Secondary Education shall promulgate rules in conformity with the Administrative Procedure Act, R.S. 49:950 et seq., to be reviewed by the House and Senate Committees on Retirement, defining "classroom teacher". (b) Membership shall be required for a part-time, seasonal, or temporary classroom teacher who has or earns five or more years of creditable service in the Teachers' Retirement System of Louisiana. D. Repealed by Acts 2014, No. 680, §2, June 30, 2014. E.(1) Notwithstanding any provision of law to the contrary, no person employed in a position in an unclassified health care professional employee pool established pursuant to R.S. 17:1519.16 shall be or become a member of any system to which this Section applies. (2) The employer shall notify each person being employed in a position in an unclassified health care professional employee pool of his ineligibility for membership in any system to which this Section applies. Each person employed in a position in an unclassified health care professional employee pool shall sign an affidavit acknowledging his ineligibility for membership in any such system and stating that he has full knowledge that he is never to receive any retirement service credit for time worked in a position in an unclassified health care professional employee pool. Acts 1991, 3rd Ex. Sess, No. 6, §1, eff. July 1, 1991; Redesignated from R.S. 42:697.19 by Acts 1991, No. 74, §5, eff. June 25, 1991; Acts 1992, No. 91, §1; Acts 1992, No. 267, §1; Acts 1997, No. 104, §1, eff. July 1, 1997; Acts 2003, No. 640, §1, eff. July 1, 2003; Acts 2005, No. 223, §1, eff. July 1, 2005; Acts 2012, No. 227, §1; Acts 2014, No. 680, §2, eff. June 30, 2014.
LA Rev Stat § 11:163.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 11 - Consolidated Public Retirement|§163.2. Involuntary furlough; service and salary credit; credit for leave without pay

RS 163.2 - Involuntary furlough; service and salary credit; credit for leave without pay  A.(1) Any member of the Municipal Employees' Retirement System of Louisiana who, due to the COVID-19 pandemic, was involuntarily furloughed without pay due to a reduction-in-force of his employer or was involuntarily furloughed or placed on leave without pay may purchase service and salary credit for each day of service during the period beginning on April 1, 2020, and ending on November 30, 2020, that he was furloughed or on such leave if such service was not credited to his account, subject to the limitations contained in Subsection B of this Section.  (2) A member who purchases service and salary credit pursuant to this Section shall pay to the system or to his employer the employee and employer contributions which would have been remitted to the system by his employer if not for the involuntary furlough or leave without pay. Such contributions, if paid to the employer, shall be remitted by the employer to the system. The member shall remit the contributions no later than December 31, 2021.  B. Any service and salary credit purchased pursuant to this Section shall be subject to the following conditions and limitations:  (1) There shall be no duplication of service credit.  (2) The employer shall certify the loss of service credit was due to the COVID-19 pandemic.  (3) The purchased service and salary credit may not be used for the purpose of meeting the minimum service requirements for disability retirement.  (4) Compensation on which the required contributions for purchase of service and salary credit are based shall be the rate of compensation in effect for the last full pay period ending on or before the date the member was furloughed or placed on leave without pay.  (5) The right to purchase service and salary credit pursuant to this Section shall not apply to routine personnel actions or separations which are not the direct result of the COVID-19 pandemic.  (6) Any dispute arising under the limitations of this Subsection shall be resolved in the sole and exclusive discretion of the board of trustees of the retirement system.  C. The board of trustees may adopt rules to implement the provisions of this Section.  Acts 2021, No. 36, §1, eff. June 1, 2021.
LA Rev Stat § 11:164 (2021)
2021 Louisiana Laws|Revised Statutes|Title 11 - Consolidated Public Retirement|§164. Part-time public officials

RS 164 - Part-time public officials A. Except as provided in Subsection B of this Section, the following elected or appointed officials are hereby deemed to be part-time public servants who, based on such part-time service, shall not participate in, or receive credit for service in, any public retirement system, fund, or plan sponsored by the state of Louisiana or any instrumentality or political subdivision thereof: (1) Any legislator or any member of a school board, levee board, police jury, or parish council. (2) Any member of a city council, city-parish council, or town council or any alderman or any constable. (3) Any member of a board or commission established by the state of Louisiana or any instrumentality or political subdivision thereof. B.(1) The provisions of Subsection A of this Section shall not apply to any person who is serving on January 1, 1997, in any elected or appointed position set forth in Subsection A of this Section and who is also a member on January 1, 1997, of a retirement system covering that position. (2)(a) For any person to whom Paragraph (1) of this Subsection applies and who is elected to the legislature on or after July 1, 2011, the accrual rate shall be two percent for any creditable service earned as a legislator on or after that date. Furthermore, the additional one percent accrual rate provided pursuant to R.S. 24:36(A) shall not apply to any such person. (b) The provisions of this Paragraph shall not apply to any person serving in the legislature on June 30, 2011. (c) The provisions of this Paragraph shall not apply to any person to whom R.S. 11:191(C) applies. For such persons, no service credit shall accrue for service as an elected member of the legislature. C. The provisions of Subsection A of this Section shall not apply to participation in the Louisiana Public Employees Deferred Compensation Plan, or its successor. Acts 1996, 1st Ex. Sess., No. 59, §1, eff. Jan. 1, 1997; Acts 2011, No. 377, §1, eff. June 30, 2011.
LA Rev Stat § 11:165 (2021)
2021 Louisiana Laws|Revised Statutes|Title 11 - Consolidated Public Retirement|§165. Funds or benefits payable to a succession

RS 165 - Funds or benefits payable to a succession When funds or benefits are payable to the succession of a deceased member or retiree of a state or statewide retirement system, the retirement system shall be considered an employer for purposes of R.S. 9:1515, and the funds or benefits may be paid to the surviving spouse or major child in accordance with that statute, regardless of whether the funds or benefits were payable to the deceased member or retiree himself, or only to his succession. Acts 1997, No. 8, §1, eff. July 1, 1997.
LA Rev Stat § 11:166 (2021)
2021 Louisiana Laws|Revised Statutes|Title 11 - Consolidated Public Retirement|§166. Secretaries of appointed or elected chiefs of police; membership

RS 166 - Secretaries of appointed or elected chiefs of police; membership A. It is hereby recognized that on and before August 29, 1986, all secretaries to appointed or elected chiefs of police were members of the Municipal Employees' Retirement System, sometimes hereafter referred to as the "old system"; and that Act No. 605 of the 1986 Regular Session, effective August 30, 1986, caused such secretaries to become eligible for membership in the Municipal Police Employees' Retirement System, sometimes hereafter referred to as the "new system"; and that, because of such eligibility, each covered secretary had ninety days according to R.S. 11:1752(C), to either provide written notice to remain in the old system or transfer to the new system. It is further recognized that Act No. 605 also allowed covered secretaries to transfer their service credit from the old system to the new system, but only upon first paying the actuarial cost of the transaction. It is further recognized that some secretaries believed, in good faith, that they could remain in the old system without taking any action to affirm that option; and, therefore, some have remained enrolled in the old system, without providing the requisite ninety-day notice, although they should have been transferred to the new system. It is further recognized that the failure to transfer such secretaries may lead to their eventual disqualification from membership in the old system and subsequent enrollment in the new system; and that such enrollment may deprive each such secretary of the most efficient use of service credit in either the old system or the new system. B. Any secretary to an appointed or elected chief of police who remained enrolled in the Municipal Employees' Retirement System after the enactment of Act No. 605 of the 1986 Regular Session, but without submitting the written notice required by R.S. 11:1752(C), is hereby deemed to have provided such notice. Any such secretary shall have the option of remaining a member of the Municipal Employees' Retirement System or transferring membership and credit to the Municipal Police Employees' Retirement System, and any such transfer shall be subject to the provisions of R.S. 11:143. Acts 1999, No. 712, §1.
LA Rev Stat § 11:171 (2021)
2021 Louisiana Laws|Revised Statutes|Title 11 - Consolidated Public Retirement|§171. Submission of reports to legislature

RS 171 - Submission of reports to legislature  A. Each actuarially funded state, municipal, parochial, or other retirement system as supported in whole or in part by public funds shall submit to the chairmen of the standing committees on retirement of the House of Representatives and the Senate, at least thirty days prior to the beginning of each regular session of the legislature, a copy of the most recent official actuarial report prepared by the system's fully accredited actuarial firm, together with a financial statement of the system for the fiscal year immediately preceding each such session of the legislature. The actuarial report shall include but not be limited to an actuarial evaluation of the assets and liabilities of the system; actuarial assumptions and considerations; cost of living adjustment evaluations, where applicable; and a five-year projection of cash flow requirements, with the number of retirees and amounts of benefits based on an annual basis.  B. Each state, municipal, parochial and other retirement system supported in whole or in part by public funds which is not actuarially funded shall submit to the chairman of the standing committees on retirement of the House of Representatives and the Senate, at least thirty days prior to the beginning of each regular session of the legislature, a certified statement of the condition of the system for the fiscal year immediately preceding each session of the legislature. The certified statement of condition shall include but not be limited to a statement of the assets and liabilities of the retirement system; cost of living adjustments, where applicable; and an estimated five-year projection of cash flow requirements with the number of retirees and amounts of benefits listed on an annual basis.  Added by Acts 1970, No. 38, §1; Redesignated from R.S. 42:698 by Acts 1991, No. 74, §3, eff. June 25, 1991.