reglab/statecodes huggingface dataset:
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVII - Registrars of Voters Employees' Retirement System › Chapter 1 - Procedures for Election of Registrars of Voters Employees Retirement System Trustees › Section XVII-101 - General Election Procedures

Current through Register Vol. 50, No. 6, June 20, 2024
A. The director shall issue to the Registrars
				of Voters Employees' Retirement System membership a notice of each trustee
				office to be filled between the first Monday in July and the second Friday in
				July via email, with qualifying form attached and placed on the website, such
				form to require applicant's name, parish, date started in system, and for which
				seat the applicant is qualifying.
B. Candidates shall submit in writing to the
				director their intention to run for a specified office between the third Monday
				and the fourth Friday of July. The board of trustees shall designate a
				qualifying form. The designated qualifying form shall be posted on the website
				and/or mailed to the member.
C.
				These July dates will differ only for the first year, 2011, in which the notice
				shall be issued as soon as reasonably possible and the notice shall adjust the
				time for qualifying only as minimally as possible in order to maintain the
				remainder of the timetable below.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:2091(B) and (C) et
				  seq.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVII - Registrars of Voters Employees' Retirement System › Chapter 1 - Procedures for Election of Registrars of Voters Employees Retirement System Trustees › Section XVII-103 - Ballots, Count, Tabulation, Posting, Oath of Office

Current through Register Vol. 50, No. 6, June 20, 2024
A. The director shall compile a ballot for
				each office to be filled. Ballots shall be mailed to the membership at their
				home address beginning the first Tuesday through the second Friday of
				September. The ballots shall be issued to members who were active employees as
				of June 30 of that year. In addition, the director shall issue a ballot to any
				active employee who is hired and enrolled in ROVERS after June 30 and prior to
				the first Tuesday of September if that employee makes a request in writing to
				the director. The member must be an active employee as of the date the system
				counts the ballot in order for that members ballot to be counted. In addition
				to the ballot the director shall mail an affidavit as specified by the board of
				trustees, a return envelope and instructions. The director shall inform each
				member in this mailing that results of the vote shall be promulgated on the
				systems website prior to January. Voted ballots shall be accepted through the
				first Friday in October at 4:30 p.m. A date and time shall be placed on each
				ballot envelope received by the director across the envelope flap.
B. Ballots shall be held inviolate by the
				director. The chairman of the board shall call a special meeting to count and
				tabulate ballots between the first day of November and the last day of
				December. At this special meeting the board of trustees shall promulgate the
				returns and announce the results.
1. The
				director shall post the results of the promulgation on ROVERS' website. The
				director shall email each registrar notification of this posting and each
				registrar shall be required to download and print and post this notice in each
				of the registrar's offices.
2. The
				director shall issue to the elected trustee an oath of office. The trustee
				shall take the oath at the next board meeting and file a copy with their
				respective clerk of court. A copy of said oath shall be forwarded to the
				director. The oath shall contain a term of office effective January 1st of the
				year that the trustee takes office.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVII - Registrars of Voters Employees' Retirement System › Chapter 1 - Procedures for Election of Registrars of Voters Employees Retirement System Trustees › Section XVII-105 - Vacancy

Current through Register Vol. 50, No. 6, June 20, 2024
A. Should a vacancy
				occur, the board shall appoint a replacement member to serve until the next
				regularly scheduled election. The election to fill this seat will be to fill
				the unexpired term of this office, unless the seat was expiring and was to be
				filled at the next election, in which case the election will be to fill the new
				term
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:2091(B) and (C) et
				  seq.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVII - Registrars of Voters Employees' Retirement System › Chapter 2 - Internal Revenue Code Provisions › Section XVII-202 - Required Minimum Distributions

Current through Register Vol. 50, No. 6, June 20, 2024
A.
1.
				Unless the member has elected otherwise on or before December 31, 1983, the
				entire benefit of a member shall be distributed over a period not longer than
				the longest of the following periods:
a. the
				member's life;
b. if the member is
				married, the life of the member's designated beneficiary;
c. the member's life expectancy;
d. the joint life and last survivor life
				expectancy of the member and his designated beneficiary.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVII - Registrars of Voters Employees' Retirement System › Chapter 2 - Internal Revenue Code Provisions › Section XVII-203 - Direct Rollovers

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Notwithstanding any other provision of law to the contrary that would otherwise
				limit a distributee's election under this Section, a distributee may elect, at
				the time and in the manner prescribed by the board of trustees, to have any
				portion of an "eligible rollover distribution", as specified by the
				distributee, paid directly to an "eligible retirement plan," as those terms are
				defined below.
B. The following
				definitions shall apply.
Direct Rollover
- a payment by the system to
				  the eligible retirement plan specified by the distributee.
Distributee
- shall include:
a. a member or former member;
b. the member's or former member's surviving spouse, or the
				  member's or former member's former spouse with whom a benefit or a return of
				  employee contributions is to be divided pursuant to
				  R.S.
				  11:291(B), with reference to
				  an interest of the member or former spouse;
c. the member's or former member's non-spouse beneficiary,
				  provided the specified distribution is to an eligible retirement plan as
				  defined in Subparagraphs a and b of the definition of
eligible
				  retirement plan
in this Section.
a. an individual retirement account described in Section
				  408(a) of the
Internal Revenue Code
;
b. an individual retirement annuity described in section
				  408(b) of the
Internal Revenue Code
;
c. an annuity plan described in section 403(a) of the
Internal Revenue Code
;
d. a qualified trust as described in section 401(a) of the
Internal Revenue Code
, provided that such trust accepts the
				  member's eligible rollover distribution;
e. an eligible deferred compensation plan described in
				  section 457(b) of the
Internal Revenue Code
that is maintained
				  by an eligible governmental employer, provided the plan contains provisions to
				  account separately for amounts transferred into such plan; and
f. an annuity contract described in section 403(b) of the
Internal Revenue Code
.
a. any distribution that is one of a series of substantially
				  equal periodic payments, not less frequently than annually, made for the life
				  or life expectancy of the member, or the joint lives or joint life expectancies
				  of the member and the member's designated beneficiary, or for a specified
				  period of ten years or more;
b. any distribution to the extent that such distribution is
				  required under section 401(a)(9) of the United States
Internal Revenue
				  Code
; and
c. any distribution which is made upon hardship of the
				  employee.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:2093.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVII - Registrars of Voters Employees' Retirement System › Chapter 2 - Internal Revenue Code Provisions › Section XVII-204 - Annual Compensation Limitation

Current through Register Vol. 50, No. 6, June 20, 2024
A. Unless otherwise provided in this Chapter,
				the accrued benefit of each section 401(a)(17) employee as that term is defined
				below shall be the greater of the following:
1. the employee's accrued benefit determined
				with respect to the benefit formula applicable for the plan year beginning on
				or after January 1, 1996, as applied to the employee's total years of service
				taken into account for purposes of benefit accruals;
2. the sum of:
a. the employee's accrued benefit as of the
				last day of the last plan year beginning before January 1, 1996, frozen in
				accordance with the provisions of section 1. 401(a)(4)-1 through 1.401(a)(4)-13
				of the
Code of Federal Regulations
;
b. the employee's accrued benefit determined
				under the benefit formula applicable for the plan year beginning on or after
				January 1, 1996, as applied to the employee's years of service credited to the
				employee for plan years beginning on or after January 1, 1996, for purposes of
				benefit accruals.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVII - Registrars of Voters Employees' Retirement System › Chapter 2 - Internal Revenue Code Provisions › Section XVII-205 - General

Current through Register Vol. 50, No. 6, June 20, 2024
A. The assets of
				this system's pension plan shall be held for the exclusive benefit of the
				employees who are or become participating members of the system and their
				survivors and beneficiaries, and of retirees and their survivors and
				beneficiaries. No part of the corpus, the system's pension plan assets held in
				trust, or income of the system's pension plan shall be used for or diverted to
				purposes other than the exclusive benefit of such members and retirees, or
				their survivors or beneficiaries, whether by operation or natural termination
				of the system's pension plan, by power of revocation or amendment, by the
				happening of a contingency, by collateral assignment, or by any other
				means.
B. The retirement benefit
				earned by a member shall be fully vested and nonforfeitable no later than the
				date he becomes eligible to retire. Benefits of affected members shall also
				become vested and nonforfeitable to the extent funded, upon the termination or
				partial termination of the system's pension plan or the complete discontinuance
				of contributions thereto.
C.
				Forfeitures resulting from a termination of employment or a withdrawal of a
				member's own contributions may not be used to increase benefits to remaining
				members. This shall not preclude an increase in benefits by amendment to the
				benefit formula made possible by favorable investment results or for any other
				reason.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:2093.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVII - Registrars of Voters Employees' Retirement System › Chapter 3 - Final Average Compensation › Section XVII-301 - Calculation of Post-Drop Final Average Compensation

Current through Register Vol. 50, No. 6, June 20, 2024
A.
1. A
				member must work for a three month period post-DROP in order to have the
				members final average compensation recalculated for any and all purposes
				including but not limited to:
a. calculating
				the value of creditable service post-DROP;
b. calculating any leave that is converted
				post-DROP; and
c. for all other
				actuarial and benefit calculation purposes.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVII - Registrars of Voters Employees' Retirement System › Chapter 3 - Final Average Compensation › Section XVII-303 - Actuarial Equivalent

Current through Register Vol. 50, No. 6, June 20, 2024
A. As
				provided under
				R.S.
				11:2031(2), actuarial
				equivalent shall be defined using the following assumptions.
1. Interest shall be compounded annually at
				the rate of 7.50 percent per annum.
2. Annuity rates shall be determined on the
				basis of RP-2000 Combined Healthy table set back three years for males and two
				years for females.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 1 - Internal Revenue Code Provisions › Section XVIII-102 - Required Minimum Distributions

Current through Register Vol. 50, No. 6, June 20, 2024
A.
1.
				Unless the member has elected otherwise on or before December 31, 1983, the
				entire benefit of a member shall be distributed over a period not longer than
				the longest of the following periods:
a. the
				member's life;
b. if the member is
				married, the life of the member's designated beneficiary;
c. the member's life expectancy;
d. the joint life and last survivor life
				expectancy of the member and his designated beneficiary.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 1 - Internal Revenue Code Provisions › Section XVIII-103 - Direct Rollovers

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Notwithstanding any other provision of law to the contrary that would otherwise
				limit a distributee's election under this Section, a distributee may elect, at
				the time and in the manner prescribed by the board of trustees, to have any
				portion of an "eligible rollover distribution," as specified by the
				distributee, paid directly to an "eligible retirement plan", as those terms are
				defined below.
B. The following
				definitions shall apply.
Direct Rollover
- a payment by the system to
				  the eligible retirement plan specified by the distributee.
Distributee
- shall include:
a. a member or former member;
b. the member's or former member's surviving spouse, or the
				  member's or former member's former spouse with whom a benefit or a return of
				  employee contributions is to be divided pursuant to
				  R.S.
				  11:291(B), with reference to
				  an interest of the member or former spouse;
c. the member's or former member's non-spouse beneficiary,
				  provided the specified distribution is to an eligible retirement plan as
				  defined in Subparagraphs a and b of the definition of eligible retirement plan
				  in this Section.
a. an individual retirement account described in section
				  408(a) of the
Internal Revenue Code
;
b. an individual retirement annuity described in section
				  408(b) of the
Internal Revenue Code
;
c. an annuity plan described in section 403(a) of the
Internal Revenue Code
;
d. a qualified trust as described in section 401(a) of the
Internal Revenue Code
, provided that such trust accepts the
				  member's eligible rollover distribution;
e. an eligible deferred compensation plan described in
				  section 457(b) of the
Internal Revenue Code
that is maintained
				  by an eligible governmental employer, provided the plan contains provisions to
				  account separately for amounts transferred into such plan; and
f. an annuity contract described in section 403(b) of the
Internal Revenue Code
.
a. any distribution that is one of a series of substantially
				  equal periodic payments, not less frequently than annually, made for the life
				  or life expectancy of the member, or the joint lives or joint life expectancies
				  of the member and the member's designated beneficiary, or for a specified
				  period of ten years or more;
b. any distribution to the extent that such distribution is
				  required under section 401(a)(9) of the United States
Internal Revenue
				  Code
; and
c. any distribution which is made upon hardship of the
				  employee.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:2225(B).
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 1 - Internal Revenue Code Provisions › Section XVIII-104 - Annual Compensation Limitation

Current through Register Vol. 50, No. 6, June 20, 2024
A. Unless otherwise provided in this Chapter,
				the accrued benefit of each "section 401(a)(17) employee" as that term is
				defined below shall be the greater of the following:
1. The employee's accrued benefit determined
				with respect to the benefit formula applicable for the plan year beginning on
				or after January 1, 1996, as applied to the employee's total years of service
				taken into account for purposes of benefit accruals.
2. The sum of:
a. the employee's accrued benefit as of the
				last day of the last plan year beginning before January 1, 1996, frozen in
				accordance with the provisions of section 1. 401(a)(4)-1 through 1.401(a)(4)-13
				of the
Code of Federal Regulations
;
b. the employee's accrued benefit determined
				under the benefit formula applicable for the plan year beginning on or after
				January 1, 1996, as applied to the employee's years of service credited to the
				employee for plan years beginning on or after January 1, 1996, for purposes of
				benefit accruals.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 1 - Internal Revenue Code Provisions › Section XVIII-105 - Vesting of Benefits at Plan Termination

Current through Register Vol. 50, No. 6, June 20, 2024
A. In the event of termination or partial
				termination of the systems pension plan, accrued benefits of affected members
				shall become vested and nonforfeitable to the extent funded as of the date of
				the termination or partial termination of the plan.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:2225(B).
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 1 - Internal Revenue Code Provisions › Section XVIII-106 - Participation in Group Trusts

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				To the extent it does not affect the tax qualified status of the retirement
				system, and is permitted by United States Internal Revenue Service Revenue
				Ruling 81-100, 1981-1 CB 326 (as clarified and modified by Revenue Ruling
				2004-67, 2004-2 CB 28, and modified by Revenue Ruling 2011-1, 2011-2 IRB 251,
				or any subsequent guidance), the board of trustees is authorized to:
1. for investment purposes, transfer assets
				of the retirement system to, and pool such assets in, one or more group
				trust(s); and
2. adopt one or more
				group trust(s), and/or the terms of such group trust(s), as part of the
				retirement system to the extent necessary to meet the requirements of
				applicable law, by executing appropriate participation and/or adoption
				agreements with the trustee(s) of the group trust(s).
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 3 - Deferred Retirement Option Plan (DROP) › Section XVIII-301 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
A. For the purposes
				of
				R.S.
				11:2221, the following definitions shall
				apply.
True Annuity
-a retirement benefit that is
				  payable in equal, unreduced monthly payments during the member's lifetime, with
				  no further payments to any other person after the member's death. This may
				  sometimes be referred to as the
maximum benefit
or
maximum plan.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:2221(N).
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 3 - Deferred Retirement Option Plan (DROP) › Section XVIII-303 - Withdrawals and Interest

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Requested withdrawals from Deferred Retirement Option Program accounts that
				would leave a balance in that account of $1,000 or less shall be processed as a
				request for disbursement of the entire balance. All such withdrawal requests
				shall result in the closing of the account. The system may, at its option,
				conduct audits to identify DROP accounts with a balance of $1,000 or less and
				may disburse the entire amount to the person in whose name the account exists
				or to their beneficiary after giving notice of at least 30 days prior to
				disbursement.
B. If an individual
				who elected to earn interest at a rate of one-half of one percent below the
				percentage rate of return of the system's investment portfolio as certified by
				the actuary in his yearly valuation report transfers or rolls over all funds in
				his account to another provider during the year, then the total amount of
				interest credited shall be disbursed to that individual.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:2225(A)(1).
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 5 - Military Service Purchases › Section XVIII-501 - Service Credit

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				This section is adopted in accordance with
				R.S.
				11:152,
				R.S.
				11:152.1,
				R.S.
				11:153,
				R.S.
				29:411, et seq., and the Uniformed Services
				Employment and Reemployment Rights Act (USERRA,
				38 U.S. C.
				4301 et seq.).
B. Purchase of service credit for military
				service shall be in accordance with R. S. 11:153.
C. The board shall comply with the
				requirements of the Uniformed Services Employment and Reemployment Rights Act
				(USERRA,
				38 U.S. C.
				4301 et seq.) as well as rules and
				regulations issued by the United States Department of Labor relating to
				USERRA.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:152.1 and
				  11:153(1).
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 7 - Renunciation of Benefits › Section XVIII-701 - Terms and Conditions of Renunciation of Benefit

Current through Register Vol. 50, No. 6, June 20, 2024
A. Any person eligible to receive, or
				receiving, a benefit from the Municipal Police Employees' Retirement System may
				renounce such benefit under the following terms and conditions.
1. A base benefit may be renounced in whole
				or in part. An adjustment to a base benefit (cost-of-living adjustment,
				adjustment of inflation, or one-time supplemental payment) may only be
				renounced in its entirety. If an adjustment is renounced, the base benefit need
				not be renounced.
2. If more than
				one person is entitled to receive a particular survivor benefit, each person
				entitled to a portion of the benefit may renounce his entitlement. The person
				or persons who continue to have entitlement in that benefit shall receive the
				benefit to which they are entitled without consideration of the person who
				becomes ineligible through renunciation. Any adjustment shall be prospective
				only.
3. If the party making the
				renunciation is married, the spouse must join in the renunciation.
4. If the person making the renunciation is
				subject to an executed and effective community property settlement, only that
				portion of the benefit due the person making the renunciation may be renounced,
				except as provided for in
				R.S.
				11:2224(C).
5. If the person making the renunciation is
				legally separated or divorced but is not subject to an executed and effective
				community property settlement, the renunciation must be approved by the court
				having jurisdiction over the separation or divorce.
6. If the person making the renunciation is
				retired and has named a joint and survivor beneficiary, the renunciation cannot
				affect the joint and survivors' beneficiary or benefit, including adjustments
				to the joint and survivor benefit.
7. If a benefit is renounced by a member
				prior to receipt by the member of a sum equal to his or her accumulated
				contributions, the balance of the accumulated contributions will be paid to the
				member.
8. A renunciation must be
				made on a form provided by MPERS and must be executed before a notary public
				and two witnesses, neither of whom may be a spouse nor presently named
				beneficiary. The renunciation is effective and irrevocable when received by
				MPERS.
9. A person revoking or
				participating in renunciation of a benefit must hold MPERS harmless from such
				action.
10. A renunciation may not
				be used to terminate active participation in MPERS.
11. Amounts credited to a DROP account cannot
				be renounced.
12. A benefit or
				portion of a benefit that has been renounced may be used to recoup benefits or
				refunds of accumulated contributions paid by administrative error or
				mistake.
13. Only those who have
				selected the maximum benefit or Option 1 under
				R.S.
				11:2224(A) may renounce
				their entire monthly benefit.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 9 - Survivor Benefits › Section XVIII-901 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
A. For the purposes
				of
				R.S.
				11:2220(B),
injury
				sustained in the line of duty
shall mean an injury or illness
				determined to arise out of any activity performed in the course and scope of
				the member's official duties.
A. To
				establish eligibility for death or disability benefits in connection with a
				member's death or disability due to COVID-19 or any other contagious disease
				that is spread in a similar manner by a virus, evidence must be presented to
				show that it is more likely than not that the illness resulted from the
				member's exposure to the virus that caused the disease, while performing an
				official duty. The board of trustees must find that the evidence shows a member
				with COVID-19 or any other contagious disease that is spread in a similar
				manner by a virus contracted it in the line of duty when:
1. the member was engaged in an official duty
				and circumstances indicate that it was medically possible that the member was
				exposed to the virus while so engaged; and
2. the member contracted the illness within a
				timeframe where it was medically possible to contract the illness from that
				exposure and the illness is listed as a cause of death on the member's death
				certificate. The board of trustees shall determine whether an illness resulted
				from the member's exposure while performing an official duty when there has not
				been a determination by a board-certified physician. Additionally, if a member
				makes a claim under the Louisiana Workers' Compensation Act, it must have been
				determined that it is a compensable claim.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 11 - Reinstated Employees › Section XVIII-1101 - Purchases of Service by Reinstated Employees

Current through Register Vol. 50, No. 6, June 20, 2024
A.
1. When
				a member whose employment was terminated applies to the civil service board or
				a court of law for reinstatement, the member shall notify the system within
				three days of such application.
2.
				If the member retired and participated in the Deferred Retirement Option Plan
				prior to termination, the member shall not withdraw any funds from the member's
				DROP before a final legal determination has been made regarding eligibility for
				reinstatement.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 15 - Trustee Elections › Section XVIII-1501 - Schedule

Current through Register Vol. 50, No. 6, June 20, 2024
A. The executive
				director, in consultation with the board chair, shall adopt a schedule for the
				election process to be conducted as the need arises.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:2225(A)(1).
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 15 - Trustee Elections › Section XVIII-1503 - Voting in General

Current through Register Vol. 50, No. 6, June 20, 2024
A. An
				election postcard shall be mailed to each eligible member's postal or email
				address as recorded in the office of the system as of the end of the month
				preceding the mail out. The system will accept changes of address as corrected
				and will keep member files updated accordingly. If a member does not receive a
				postcard, another one may be sent out to him if requested in writing signed by
				him. If applicable, a change of address form must be completed. The postcard
				will contain instructions to request a paper ballot packet or to access the
				online voting from any internet capable device.
B. The system will accept changes of address
				as corrected and will keep member files updated accordingly. If a member does
				not receive a postcard, another one may be sent out to him if requested. If
				applicable, a change of address form must be completed.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:2225(A)(1).
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 15 - Trustee Elections › Section XVIII-1504 - Online Voting

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				The voting website will consist of:
1. secure
				login page;
2. ballot page that
				includes the eligible candidates, as certified by the Board of Trustees, placed
				in alphabetical order. If an incumbent is seeking reelection, their name shall
				appear first on the ballot page;
3.
				links to bio/resume' for each candidate that submitted one;
4. vote confirmation page;
5. thank-you page; and
6. a logout button that redirects members to
				a URL of the organizations choosing.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 15 - Trustee Elections › Section XVIII-1505 - Mail Voting

Current through Register Vol. 50, No. 6, June 20, 2024
A. If
				the board of trustees elects to use postal voting, a postage prepaid envelope
				with the post office box of the firm conducting the election shall be shown as
				the addressee shall be provided to the member for the purpose of returning the
				ballot to the firm conducting the election. Only those ballots returned in the
				pre-addressed envelope will be counted. All ballots shall be received by the
				firm conducting the election on a scheduled date as determined prior to such
				election as shown in the election schedule.
B. An instruction sheet shall accompany the
				ballot packet which shall instruct the member to:
1. place a mark in front of the name of the
				candidate he wishes to vote for;
2.
				place the ballot in the postage prepaid mailing envelope and seal it;
				and
3. mail it to arrive at the
				Post Office Box of the firm conducting the election on or before the date
				specified in the instruction sheet.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 15 - Trustee Elections › Section XVIII-1506 - Election Results

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Valid returned ballots will be opened and counted/tabulated at the office of
				the firm conducting the election. All candidates or their representatives may
				be present and observe the opening and tabulation of the ballots; however, no
				candidate or their representative may interfere with the opening and tabulation
				of the ballots. Notification must be provided to the firm conducting the
				election prior to the election mail date, of any authorized person interested
				in observing the opening and tabulation. The results will be available
				immediately after the tabulation of the ballots. After the board chair has
				accepted the certified ballot count and the executive director has published
				the official results on the system's website, the executive director shall
				notify the successful candidate of their election.
B. Ties affecting elected positions shall be
				decided by a coin toss held by the executive director in the presence of the
				candidates affected.
C. Appeals or
				grievances arising out of the election process shall be filed within 10
				business days of the certification of the election results and will be heard by
				the Board of Trustees at the first board meeting held after publication of the
				election results on the board's website. Any further appeals or grievances will
				be resolved by the courts.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:2225(A)(1).
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 17 - Employers › Section XVIII-1701 - Mandatory Enrollment of Employees Employed by 11:157 Employers

Current through Register Vol. 50, No. 6, June 20, 2024
A. To comply with
				the mandatory enrollment provisions of
				R.S.
				11:157(A), an employer must
				enroll each employee in the retirement system on the first day the employee
				qualifies for membership. The employer shall remit to the retirement system the
				required employee and employer contributions no later than the fifteenth day of
				the month following the first day the employee qualifies for membership. If the
				employee subsequently submits an affidavit under
				R.S.
				11:157(C) before the end of
				the first calendar month during which the employee qualified for membership in
				the retirement system, a prorated amount of employer contributions shall be
				refunded to the employer.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:2225(A)(1).
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 19 - Remote Meetings › Section XVIII-1901 - Agency Eligibility

Current through Register Vol. 50, No. 6, June 20, 2024
A. The Municipal
				Police Employees' Retirement System meets the below criteria pursuant to Act
				939 to be eligible to conduct open public meetings via electronic means:
1. is a state agency as defined by R.S.
				49:951;
2. has powers, duties, or
				functions that are not limited in scope to a particular subdivision or
				region;
3. conducts at least six
				regularly scheduled meetings in a calendar year; and
4. is not one of the agencies identified by
				R.S. 42:17.2(I) to which open meetings via electronic means shall not
				apply.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 19 - Remote Meetings › Section XVIII-1903 - Postings Prior to Meeting via Electronic Means

Current through Register Vol. 50, No. 6, June 20, 2024
A. At
				least 24 hours prior to the meeting, the Municipal Police Employees' Retirement
				System shall post the following on the agency's website at
www.lampers.org
;
1. meeting notice and agenda; and
2. detailed information regarding how members
				of the public may:
a. participate in the
				meeting via electronic means, including the applicable video conference link
				and/or teleconference phone number; and
b. submit written comments regarding matters
				on the agenda prior to the meeting.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 19 - Remote Meetings › Section XVIII-1905 - Electronic Meeting Requirements and Limitations

Current through Register Vol. 50, No. 6, June 20, 2024
A. For any meeting conducted via electronic
				means, the Municipal Police Employees' Retirement System shall ensure
				compliance with all requirements outlined in R.S. 42:17.2(C).
B. The Municipal Police Employees' Retirement
				System shall not conduct any more than one-third of its open meetings via
				electronic means and will only conduct successive meetings via electronic
				meetings as needed.
C. A schedule
				of meetings identifying which will be conducted via electronic means and which
				will be conducted as in-person meetings shall be posted on the agency's website
				at
www.lampers.org
on an annual
				basis.
D. All members of the
				Municipal Police Employees' Retirement System, whether participating from the
				anchor location or via electronic means, shall be counted for the purpose of
				establishing a quorum and may vote. However, the presiding officer shall be
				present and shall preside over the meeting at the anchor location.
E. An online archive of any open meetings
				conducted via electronic means shall be maintained and available for two years
				on the agency's website at
www.lampers.org
.
AUTHORITY NOTE:
				  Promulgated in accordance with Act 393 of the 2023 Regular Session of the
				  Louisiana Legislature.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XVIII - Municipal Police Employees' Retirement System › Chapter 19 - Remote Meetings › Section XVIII-1907 - Disability Accommodations

Current through Register Vol. 50, No. 6, June 20, 2024
A. Although an
				open meeting may be scheduled as in-person, the Municipal Police Employees'
				Retirement System is obligated to provide for participation via electronic
				means on an individualized basis by people with disabilities.
B. People with disabilities are defined as
				any of the following:
1. a member of the
				public with disability recognized by the Americans with Disabilities Act
				(ADA);
2. a designated caregiver of
				such a person; or
3. a participant
				member of the agency with an ADA-qualifying disability.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XIX - Assessors' Retirement Fund › Chapter 1 - General Provisions › Section XIX-101 - Compensation

Current through Register Vol. 50, No. 6, June 20, 2024
A. Definitions. As
				provided under
				R.S.
				11:1402(6), effective for
				limitation years beginning on or after July 1, 2007, compensation is hereby
				defined as follows.
Compensation
- the regular pay of the
				  member, not including any overtime or bonuses;
IRC §415 Compensation
- wages, tips and
				  other compensation required to be reported under §6041 of the
Internal
				  Revenue Code
(IRC) (wages, tips and other compensation box on IRS Form
				  W-2), during the calendar year of the plan (the plan year or determination
				  period).
B. Exclusions from
				Compensation. Compensation shall not include:
1. any amounts that are not includible in IRC
				§415 compensation;
2. employer
				contributions to a plan of deferred compensation to the extent contributions
				are not included in gross income of the employee for the taxable year in which
				contributed, or on behalf of an employee to a simplified employee pension plan
				and any distributions form a plan of deferred compensation;
3. amounts realized from the exercise of a
				non-qualified stock option, or when restricted stock (or property) held by an
				employee becomes freely transferable or is no longer subject to a substantial
				risk of forfeitures;
4. amounts
				realized from the sale, exchange or other disposition of stock acquired under a
				qualified stock option;
5. other
				amounts that receive special tax benefits, or contributions made by an employer
				(whether or not under a salary reduction agreement) towards the purchase of a
				IRC § 403(b) annuity contract (whether or not the contributions are excludible
				from the gross income of the employee); and
6. pre-tax amounts contributed by the
				employee to an IRC §125 cafeteria plan.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XIX - Assessors' Retirement Fund › Chapter 1 - General Provisions › Section XIX-103 - Actuarial Equivalent

Current through Register Vol. 50, No. 6, June 20, 2024
A. As
				provided under
				R.S.
				11:1402(8),
actuarial equivalent
shall be defined using the following
				assumptions.
1. Interest shall be compounded
				annually at the rate of 7 1/2 percent per annum.
2. Annuity rates shall be determined on the
				basis of RP2000 combined healthy table set back three years for males and two
				years for females and uninsured.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XIX - Assessors' Retirement Fund › Chapter 1 - General Provisions › Section XIX-107 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
Full-Time-
regularly scheduled to work a
				  minimum of 35 hours per week.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1402(8),
				  11:1404(A),
				  and R.S. 49.950 et seq.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XIX - Assessors' Retirement Fund › Chapter 3 - Creditable Service › Section XIX-301 - Death Benefits for Qualified Military Service

Current through Register Vol. 50, No. 6, June 20, 2024
A. As provided under
				R.S.
				11:1411, the following shall apply.
1. In the case of a death occurring on or
				after January 1, 2007, if a participant dies while performing qualified
				military service (as defined in IRC §414(u)), the participant's beneficiary is
				entitled to any additional benefits (other than benefit accruals relating to
				the period of qualified military service) provided under the plan as if the
				participant had resumed and then terminated employment on account of death.
a. Moreover, the plan will credit the
				participant's qualified military service as service for vesting purposes, as
				though the participant had resumed employment under USERRA immediately prior to
				the participant's death.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XIX - Assessors' Retirement Fund › Chapter 5 - Limitation on Payment of Benefits › Section XIX-501 - Suspension of Benefits

Current through Register Vol. 50, No. 6, June 20, 2024
A. As
				provided in
				R.S.
				11:1444(D), if a member has
				commenced to receive distributions under
				R.S.
				11:1444 even though he is still employed with
				the employer, then such member shall b e given the opportunity to elect to
				suspend such distributions so long as he is still employed. If such member
				later terminates employment, he shall commence to receive minimum distributions
				again and shall be entitled to elect the method of receiving such
				distributions, with his required beginning date to be determined based on the
				date of his termination of employment.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1404(A),
				  R.S.
				  11:1444(D), and R.S. 49.950
				  et seq.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XIX - Assessors' Retirement Fund › Chapter 5 - Limitation on Payment of Benefits › Section XIX-503 - Required Beginning Date

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				As provided in
				R.S.
				11:1444(E), any required
				beginning date occurring in 2009 shall be extended for one year.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1444(E),
				  R.S.
				  11:1404(A), and R.S. 49.950
				  et seq.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XIX - Assessors' Retirement Fund › Chapter 5 - Limitation on Payment of Benefits › Section XIX-505 - Benefit Limitations

Current through Register Vol. 50, No. 6, June 20, 2024
A. As
				provided under
				R.S.
				11:1458, the following provisions shall apply
				for limitation years beginning on or after July 1, 2007.
1. Annual Benefit - Maximum Permissible
				Benefit. The annual benefit, otherwise payable to a participant under the plan,
				at any time shall not exceed the maximum permissible benefit. If the benefit
				the participant would otherwise accrue in a limitation year would produce an
				annual benefit in excess of the maximum permissible benefit, then the benefit
				shall be limited (or the rate of accrual reduced) to a benefit that does not
				exceed the maximum permissible benefit.
2. Adjustment if in Two Defined Benefit
				Plans. If the participant is, or has ever been, a participant in another
				qualified defined benefit plan (without regard to whether the plan has been
				terminated) maintained by the employer or a predecessor employer, the sum of
				the participant 's annual benefit from all such plans may not exceed the
				maximum permissible benefit. Where the participant 's employer-provided
				benefits under all such defined benefit plans (determined as of the same age)
				would exceed the maximum permissible benefit applicable at that age, the
				employer shall limit a participant 's benefit in accordance with the terms of
				the plan s.
3. Limits Grandfathered
				prior to July 1, 2007
a. The following
				sentence in Clause i of this Subparagraph applies only if the provisions of
				such defined benefit plans that were both adopted and in effect before April 5,
				2007 satisfied the applicable requirements of statutory provisions,
				regulations, and other published guidance relating to IRC § 415 in effect as of
				the end of the last limitation year beginning before July 1, 2007, as described
				in U.S. Treasury regulations § 1. 415(a)-1(g)(4).
i. The application of the provisions of this
				Part shall not cause the maximum permissible benefit for any participant to be
				less than the participant 's accrued benefit under all the defined benefit
				plans of the employer or a predecessor employer as of the end of the last
				limitation year beginning before July 1, 2007 under provisions of the plans
				that were both adopted and in effect before April 5, 2007.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XIX - Assessors' Retirement Fund › Chapter 7 - Accumulated Contributions › Section XIX-701 - Benefit Limitations

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Definitions. For purposes of Chapter 7, the following definitions apply.
Annual Benefit
- a benefit that is payable
				  annually in the form of a straight life annuity.
Defined Benefit Dollar Limitation
-
				  effective for limitation years ending after December 31, 2001, $160,000,
				  automatically adjusted under IRC §415(d), effective January 1 of each year, as
				  published in the
Internal Revenue Bulletin
, and payable in the
				  form of a straight life annuity:
a.
				the new limitation shall apply to limitation years ending with or within the
				calendar year of the date of the adjustment, but a participant 's benefits
				shall not reflect the adjusted limit prior to January 1 of that calendar
				year;
b. the automatic annual
				adjustment of the defined benefit dollar limitation under IRC §415(d) shall
				apply to participants who have had a separation from employment.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XIX - Assessors' Retirement Fund › Chapter 7 - Accumulated Contributions › Section XIX-703 - Rollover of Returned Contributions

Current through Register Vol. 50, No. 6, June 20, 2024
A. As provided in
				R.S.
				11:1445(G):
1. distributee, eligible retirement plan and
				eligible rollover distribution shall be defined in provisions adopted by the
				board pursuant to
				R.S.
				11:1457;
2. an eligible rollover distribution shall be
				transferred in a direct rollover to an eligible retirement plan if so directed
				by the distributee. The board shall provide distributees with the opportunity
				to direct such direct rollover.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XIX - Assessors' Retirement Fund › Chapter 7 - Accumulated Contributions › Section XIX-705 - Repayment of Withdrawn Accumulated Contributions

Current through Register Vol. 50, No. 6, June 20, 2024
A. As provided in
				R.S.
				11:1455(B), payment may be
				made directly by the member or may be made on the member's behalf:
1. in a single sum payment by an individual
				retirement account; or
2. annuity;
				or
3. by a plan qualified under IRC
				§§401(a), 403(a), 403(b), or 457(g).