reglab/statecodes huggingface dataset:
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXI - District Attorneys' Retirement System › Chapter 1 - General Provisions › Section XXI-101 - Compensation

Current through Register Vol. 50, No. 6, June 20, 2024
A. Definitions. As
				provided under
				R.S.
				11:1581(5), effective for
				limitation years beginning on or after July 1, 2007, compensation is hereby
				defined as follows.
Compensation
3/4the regular pay of the member,
				  not including any overtime or bonuses.
DARS
3/4the District Attorneys Retirement
				  System, as set forth in
				  R.S.
				  11:1581 through 1702 and this Part.
IRC §415 Compensation
3/4wages, 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 exe rcise of a
				nonqualified 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 XXI - District Attorneys' Retirement System › Chapter 1 - General Provisions › Section XXI-103 - Actuarial Equivalent

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Effective July 1, 2013 and continuing through June 30, 2015, as provided by
				R.S.
				11:1588(A) actuarial
				equivalent shall be defined by using the following assumptions.
1. Interest shall be compounded annually at
				the rate of 7.5 percent per annum.
a. For
				single life option factors, mortality rates shall be based on the RP-2000
				combined healthy tables unisexed based on 70 percent males and 30 percent
				females. For joint life option factors, mortality rates shall be based on the
				RP-2000 combined healthy tables unisexed based on 95 percent males and 5
				percent females for retirees and 5 percent males and 95 percent females for
				beneficiaries
b. For disability
				award lifetime equivalences, mortality rates shall be based on the RP-2000
				disabled lives tables unisexed based on 70 percent males and 30 percent
				females.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXI - District Attorneys' Retirement System › Chapter 1 - General Provisions › Section XXI-107 - Repayment of Withdrawn Accumulated Contributions

Current through Register Vol. 50, No. 6, June 20, 2024
A. Withdrawn Accumulated Contributions May be
				Repaid
1. Repayment Permitted
a. Member contributions that have been
				refunded to the member upon his termination of employment before qualifying for
				retirement benefits under the DARS may be repaid to DARS by the member upon his
				reemployment by a participating employer and his participation in and
				contributing to DARS for a minimum of six months, provided such repayment is
				made prior to any application by the member for retirement.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXI - District Attorneys' Retirement System › Chapter 3 - Creditable Service › Section XXI-301 - Benefits for Qualified Military Service

Current through Register Vol. 50, No. 6, June 20, 2024
A. Death and Disability. As provided under
				R.S.
				11:1614(F), the following
				shall apply.
1. In the case of a death or
				disability occurring on or after January 1, 2007, if a member dies or becomes
				disabled while performing qualified military service (as defined in IRC
				§414(u)), the member or the member'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
				member's qualified military service as service for vesting purposes, as though
				the member had resumed employment under USERRA immediately prior to the
				member's death.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXI - District Attorneys' Retirement System › Chapter 5 - Limitation on Payment of Benefits › Section XXI-501 - Suspension of Benefits

Current through Register Vol. 50, No. 6, June 20, 2024
A. As
				provided in
				R.S.
				11:1631(E) and (F), if a
				member has commenced to receive distributions under
				R.S.
				11:1632 or 1633, then benefits to such member
				shall be suspended upon his reemployment by a contributing employer to the
				system, and the suspension shall continue 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.
				  11:1588(A) and R.S. 49.950
				  et seq.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXI - District Attorneys' Retirement System › Chapter 5 - Limitation on Payment of Benefits › Section XXI-503 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
A. Definitions. For purposes of this Title, the following
				  definitions apply.
Annual Benefit
3/4a benefit that is payable
				  annually in the form of a straight life annuity.
Defined Benefit Dollar Limitation
3/4effective
				  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
				  participants 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.
Required Beginning Date of a Member
3/4April 1
				  of the calendar year following the year in which the plan member terminated
				  employment with the employers that contribute to the system. Any required
				  beginning date occurring in 2009 shall be extended for one year.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1588(A) and R.S. 49.950
				  et seq.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXI - District Attorneys' Retirement System › Chapter 5 - Limitation on Payment of Benefits › Section XXI-505 - Benefit Limitations

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Maximum Permissible Benefit. As provided under
				R.S.
				11:1632, the following provisions shall apply
				for limitation years beginning on or after July 1, 2007.
1. Annual Benefit3/4Maximum 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 participants annual benefit from all such plans may not exceed the maximum
				permissible benefit. Where the participants 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
				participants benefit in accordance with the terms of the plans.
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 participants 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 XXI - District Attorneys' Retirement System › Chapter 9 - Funding of Retirement System › Section XXI-901 - Employer Contributions

Current through Register Vol. 50, No. 6, June 20, 2024
A. In
				accordance with
				R.S.
				11:1658, the Board of Trustees directs that
				the direct employer contribution rate for January 1, 2017 through June 30, 2017
				shall be 0 percent.
B. Any excess
				funds resulting from application of Subsection A of this Section shall be
				combined with any contribution surplus or offset by any contribution shortfall,
				and the resulting balance, if greater than zero, shall be accumulated in the
				funding deposit account pursuant to
				R.S.
				11:1659.
AUTHORITY NOTE:
				  Promulgated in accordance with the provisions of
				  R.S.
				  11:1588(A), R.S.
				  11:1658-1659, and the Administrative Procedure Act,
				  R.S.
				  49:950 et
				  seq.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXIII - Survivor Benefit Board › Chapter 1 - Law Enforcement Officers and Firemens Survivors Benefit Board (Formerly LAC 37:I.Chapter 11) › Section XXIII-101 - Survivors Benefits (Formerly LAC 37:I.1101.A-B)

Current through Register Vol. 50, No. 6, June 20, 2024
A. Purpose:
1. to establish an effective and efficient
				mechanism for fulfilling the provisions of R.S. 39:1533(A),
				40:1665,
				40:1665.3,
				40:1665.2(B),
				and
				40:1665.1;
2. to govern the submission, evaluation and
				determination of claims submitted pursuant to R.S. 40:1665.3, 40:1665.2,
				40:1665.1, 40:1665,
				33:2011,
				and
				33:2581.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXIII - Survivor Benefit Board › Chapter 1 - Law Enforcement Officers and Firemens Survivors Benefit Board (Formerly LAC 37:I.Chapter 11) › Section XXIII-103 - Definitions (Formerly LAC 37:I.1101.C)

Current through Register Vol. 50, No. 6, June 20, 2024
Board
-the Law Enforcement Officers and
				  Firemens Survivor Benefit Review Board.
Child
-as defined in
				  R.S.
				  40:1665.3(C)(2).
Fireman
-as defined in
				  R.S.
				  40:1665(B).
Law Enforcement Officer
-as defined in
				  R.S.
				  40:1665.2(B).
Line of Duty
-shall include:
1. for law enforcement, any activity performed in which a law
				  enforcement officer suffers death as a result of:
a. an injury arising out of and in the course of the
				  performance of their official duties;
b. arising out of any activity while on or off duty, in their
				  official enforcement capacity, involving the protection of life or
				  property;
c. traveling to or from a public safety emergency or
				  responding to a request for law enforcement assistance regarding the health,
				  safety, or welfare of the public; or
d. traveling to or from their residence or their authorized
				  work area while using a law enforcement vehicle provided by their employing
				  agency;
2. for firemen, an activity performed in which a fireman
				  suffers death as a result of:
a. an injury arising out of and in the course of the
				  performance of their official duties;
b. an injury arising out of an activity, while on or off
				  duty, in their capacity as a firemen, in the protection of life and
				  property;
c. a heart attack or stroke as provided for in
				  R.S.
				  40:1665.1;
d. a disabling cancer, following 10 or more years of service,
				  as provided for in
				  R.S.
				  33:2011; or
e. a disease or infirmity of the heart or lungs, which
				  develops during employment in the classified fire service, as provided for in
				  R.S.
				  33:2581.
Qualifying Claim
-those claims meeting the
				  criteria of claims request documentation, and the meaning ascribed to line of
				  duty.
Spouse
-as defined in
				  R.S.
				  40:1665.3(C)(1).
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 40:1665, 40:1665.1, 40:1665.2, 40:1665.3,
				  33:2011, 33:2581, and
				  39:1533.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXIII - Survivor Benefit Board › Chapter 1 - Law Enforcement Officers and Firemens Survivors Benefit Board (Formerly LAC 37:I.Chapter 11) › Section XXIII-105 - Board Membership and Domicile (Formerly LAC 37:I.1101.D)

Current through Register Vol. 50, No. 6, June 20, 2024
A. The boards
				official domicile will be located in Baton Rouge. All claims hearings,
				presentations, etc. will be held in the boards official domicile. Claimant
				expenses related to claim preparation and presentation are not allowable for
				reimbursement. Board members serve on a gratuitous basis. The chairman of the
				board shall be the attorney general, or their designee.
B. The board will be comprised of those
				individuals or their designees as stated in
				R.S.
				40:1665.3
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 40:1665, 40:1665.1, 40:1665.2, 40:1665.3,
				  33:2011, 33:2581, and
				  39:1533.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXIII - Survivor Benefit Board › Chapter 1 - Law Enforcement Officers and Firemens Survivors Benefit Board (Formerly LAC 37:I.Chapter 11) › Section XXIII-107 - Claims Requests (Formerly LAC 37:I.1101.E)

Current through Register Vol. 50, No. 6, June 20, 2024
A. All claims shall be submitted to the
				chairman of Law Enforcement Officers and Firemens Survivor Benefit Review Board
				through the Department of Justice, Attorney General.
B. All claim requests must include the
				following documentation:
1. notarized
				affidavit for decedents date of employment, rank, duty assignment, routine work
				schedule, work responsibilities, years of classified service if applicable, and
				brief statement outlining injuries;
2. copy of decedents commission as police
				officer/fireman;
3. notarized
				affidavits from any witnesses to incident;
4. certified copy of investigative report, or
				uncertified copy accompanied by notarized affidavit of reporting investigative
				officer, which identifies copy of report as accurate reproduction of original
				report;
5. certified copy of
				decedents death certificate and autopsy protocol report;
6. notarized affidavit from decedents
				surviving spouse stating their full name, address, date of marriage, and that
				they were not legally separated or divorced at time of death. Also, a certified
				copy of marriage license;
7. list
				of names and birth dates of each minor child born to or adopted by decedent,
				certified copies of birth certificates;
8. certified copy of letters of
				tutorship;
9. notarized affidavit
				of tutor or legal representative of surviving child stating child is unmarried
				and under the age of 18, or alternately, is unmarried, under the age of 23, and
				a student;
10. notarized affidavit
				of caretaker of surviving child which states the major child is physically
				and/or mentally handicapped, totally and permanently disabled, and solely
				dependent upon decedent for support. Also, copy of the major childs medical
				and/or psychological records; and
11. if decedent was not survived by a spouse,
				child or children, a notarized copy of the departments form designating
				decedents chosen beneficiary. If decedent is not survived by a spouse, child or
				children, and no beneficiary designation form has been completed, any approved
				qualifying claim shall be paid to the decedents estate.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXIII - Survivor Benefit Board › Chapter 1 - Law Enforcement Officers and Firemens Survivors Benefit Board (Formerly LAC 37:I.Chapter 11) › Section XXIII-109 - Procedures for Hearings (Formerly LAC 37:I.1101.F)

Current through Register Vol. 50, No. 6, June 20, 2024
A. Upon receipt of a claim, the chairman will
				schedule the claim for board hearing within 60 days after all required
				documentation is received. Each claim shall be assigned a sequential number
				claim code which shall be utilized for official references.
B. The chairman shall notify the board
				members, claimant, and appointing authority of the claimant of the claim items
				up for consideration no later than 10 days prior to hearing.
C. At the hearing date described, the board
				shall officially receive and act upon all claims received.
D. The board may, at its discretion,
				entertain additional oral presentations from outside parties regarding the
				claim.
E. The board shall have the
				following options with regards to the claim action:
1. approval of the qualifying
				claim;
2. denial of the
				claim;
3. deferral pending receipt
				of additional data; or
4.
				conditional approval of qualifying claim, pending receipt of any outstanding
				documentation.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXIII - Survivor Benefit Board › Chapter 1 - Law Enforcement Officers and Firemens Survivors Benefit Board (Formerly LAC 37:I.Chapter 11) › Section XXIII-111 - Appeals (Formerly LAC 37:I.1101.G)

Current through Register Vol. 50, No. 6, June 20, 2024
A. Claimant may appeal within 60 days of
				being advised of the boards decision.
B. This appeal shall be filed in the
				Nineteenth Judicial District Court.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 40:1665, 40:1665.1, 40:1665.2, 40:1665.3,
				  33:2011, 33:2581, and
				  39:1533.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 1 - General Provisions › Section XXV-101 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
A. Use of the
				masculine includes the feminine and vice versa. Use of the singular includes
				the plural and vice versa.
B. The
				following definitions apply unless the usage clearly indicates another meaning.
Active Member
-a member of the Municipal
				  Employees' Retirement System (MERS) who is employed by a participating employer
				  and actively contributing to MERS or who is participating in the Deferred
				  Retirement Option Plan (DROP).
Active Member Trustee
-a trustee holding a
				  seat elected by active members of MERS or appointed to such a seat in
				  accordance with
				  R.S.
				  11:1821 G(4).
Board of Trustees
or
Board
-the board of trustees of the Municipal Employees'
				  Retirement System.
Director
-the executive director of the
				  Municipal Employees' Retirement System.
DROP
-Deferred Retirement Option Plan.
Inactive Member
-a member who is not actively
				  contributing to MERS but is not retired and has left their contributions in the
				  system.
MERS
-the Municipal Employees' Retirement
				  System of Louisiana.
Retired Member Trustee
-a trustee holding a
				  seat elected by retired members of MERS or appointed to such a seat in
				  accordance with
				  R.S.
				  11:1821 G(4).
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1823.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 1 - General Provisions › Section XXV-105 - Payment of Benefits

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				All new retirees and beneficiaries are required to have their monthly benefits
				electronically deposited into an account at a financial institution.
B. To facilitate electronic payment of
				benefits, a retiree/beneficiary must provide a copy of their Social Security
				card, name, complete address, routing number of a financial institution,
				account number, and indication of whether the account is a checking account or
				a savings account.
C. A voided
				check, for a checking account, or deposit slip, for a savings account must be
				provided by the payee.
D. Direct
				deposit payments are issued on the first business day of the month for which
				they are due. Paper checks, for retirees/beneficiaries not subject to the
				direct deposit rule, are mailed on the last business day of the month prior to
				the month in which they are due and dated the first of the month for which they
				are due.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1823.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 1 - General Provisions › Section XXV-108 - Rollover of Refunds

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Qualified rollovers of accumulated employee contributions require a
				certification from the receiving financial institution that the institution is
				qualified to receive the rollover.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1823.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 1 - General Provisions › Section XXV-110 - Plan Year

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				The plan year for MERS shall be July 1-June 30.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1823.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 2 - Elections › Section XXV-201 - Active Eligible Candidates

Current through Register Vol. 50, No. 6, June 20, 2024
A. An
				active member candidate for a position on the board of trustees must be an
				active member of the system with at least six years of creditable
				service.
B. A participant in the
				deferred retirement option plan (DROP) is eligible to run as an active member
				candidate.
C. A disability retiree
				who has returned to work under either
				R.S.
				11:224 or
				R.S.
				11:225 is eligible to run as an active member
				candidate.
D. An active member
				candidate for an elected official position must be holding an office elected
				through the state election code.
E.
				An active member candidate for a non-elected position may not be an elected
				official.
F. To satisfy the
				requirement that no more than two elected trustees from the same employer may
				serve on the board at the same time, the trustees first elected have preference
				for the seat. If trustees are elected at the same election, the person elected
				with the most votes has preference for the seat.
G. Any person convicted of a felony offense
				shall be prohibited from being a candidate for a period of five years after the
				latter of their conviction or the end of their imprisonment.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1823.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 2 - Elections › Section XXV-203 - Retiree Eligible Candidates

Current through Register Vol. 50, No. 6, June 20, 2024
A. A
				retiree member candidate for a position on the board of trustees must be a
				retired member of MERS as of the date that the nomination period for the seat
				closes.
B. Any person convicted of
				a felony offense shall be prohibited from being a candidate for a period of
				five years after the latter of their conviction or the end of their
				imprisonment.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1823.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 2 - Elections › Section XXV-205 - General Schedule of Elections

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Elections shall be held in years in which the term of an elected member of the
				board expires.
B. In the year 2022,
				an election shall be held for an active member trustee who is an elected
				official.
C. In the year 2023, an
				election shall be held for an active member trustee who is an elected
				official.
D. In the year 2024, an
				election shall be held for an active member trustee who is not an elected
				official.
E. In the year 2025, an
				election shall be held for an active member trustee who is not an elected
				official.
F. In the year 2026, an
				election shall be held for an active member trustee who is an elected
				official.
G. In the year 2027, an
				election shall be held for a retired member trustee.
H. Elections shall be held during the sixth
				year after the years listed above for the described trustee seats.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1823.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 2 - Elections › Section XXV-207 - Specific Schedule of Elections

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				The schedule for elections shall be as follows.
1. nominations open on the first day of
				May;
2. nominations close by 4 p.m.
				of the fourth Wednesday of May;
3.
				ballots will be mailed by the first Friday in July;
4. ballots are due no later than 4 p.m. of
				the fourth Friday in July. MERS may allow ballots to be cast by mail,
				telephone, and/or through an online system;
5. ballots will be tabulated by the fourth
				working day following the deadline for receipt of the ballots;
6. if no candidate receives a majority of the
				votes cast, a run-off election is required;
7. if a run-off is necessary, the candidates'
				names will appear alphabetically on the ballot;
8. run-off ballots will be mailed no later
				than the first Friday in August;
9.
				run-off ballots are due no later than the fourth Friday in August;
10. ballots will be counted by the fourth
				working day following the deadline for receipt of ballots.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 2 - Elections › Section XXV-210 - Nomination Process

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Candidates for the retiree seat must be nominated by at least 10 active and/or
				retired members of MERS.
B.
				Candidates for the elected and non-elected active seats must be nominated by at
				least 25 actively contributing members of MERS.
C. The nominating petition must contain the
				signature, printed name, and last four digits of the Social Security number of
				each person nominating the candidate.
D. Candidates must submit a candidate
				information form containing their education, positions held, and reasons they
				are seeking the position.
E. Staff
				of MERS must verify that candidates and enough members signing the nominating
				petition meet the criteria set forth in statute and these rules.
F. In the event that an election must be held
				for a partial term, in addition to a seat for a full term, the candidate must
				specify whether they are seeking the partial or full term.
G. If a candidate does not have opposition,
				that candidate may take office at the expiration of the term of the
				incumbent.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1823.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 2 - Elections › Section XXV-215 - Election Process

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Approximately three months before the expiration of a trustee's term, the
				director will issue a notice of the upcoming vacancy on the MERS' website and
				send a notice to participating employers.
B. A nominating petition packet will be made
				available on the MERS' website and will be distributed via electronic mail or
				through the United States Post Office upon request.
C. The names of candidates will appear in
				alphabetical order on the ballot. If an incumbent trustee is a candidate that
				will be noted on the ballot.
D. The
				director will cause ballots to be mailed to all eligible voters. The statements
				provided by each candidate with their nominating petition shall be included in
				the ballot mailout.
E. The number
				of votes which may be cast depends on the number of vacancies for which a
				trustee must be elected.
F. Only
				votes cast by the deadline will be counted.
G. Votes will be tabulated by a third party,
				such as a certified public accountant or an election vendor, selected by the
				director. Candidates may attend and observe the ballot tabulating, at their own
				expense.
H. A majority of votes is
				required for a candidate to win a contested election. If a single candidate
				does not attain a majority of votes, a runoff will be conducted in the same
				fashion as the original election with the top two vote recipients
				competing.
I. Ties affecting
				elected positions shall be decided by a drawing conducted by the director in
				the presence of at least two witnesses. The candidates, or a representative of
				the candidates, may attend.
J.
				Election results shall be certified by the board of trustees.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1823.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 2 - Elections › Section XXV-220 - Emergency Situations

Current through Register Vol. 50, No. 6, June 20, 2024
A. In
				the event an act of God or other circumstances beyond the control of the board
				prevents compliance with timelines set forth in these rules, the director and
				the board shall fulfill the responsibilities set out in these rules as soon as
				practicable.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1823.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 3 - Employer Agreements › Section XXV-301 - Employer Agreements

Current through Register Vol. 50, No. 6, June 20, 2024
A. A
				sample agreement for coverage shall be posted on the MERS website.
B. Employers are not required to use the
				sample agreement so long as any agreement for coverage submitted to the board
				of trustees for approval contains each of the elements specified in
				R.S.
				11:1733.
C. An employer must submit a resolution of
				its governing authority agreeing to the application for coverage before it will
				be considered by the board of trustees.
D. The board of trustees may require that the
				actuarial study required with an agreement for coverage be conducted by the
				actuary retained by the system, at the expense of the applying
				employer.
E. The board of trustees
				must approve an agreement for coverage by a majority vote at a public meeting
				before coverage is extended.
F.
				Amendments to an employer agreement require the same process.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1733.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 4 - Community Property › Section XXV-401 - Spousal Rights

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Because Louisiana is a community property state, a spouse has an interest in
				the retirement benefits of a MERS member.
B. A divorced member of MERS should provide a
				certified copy of a judgment of divorce and/or community property settlement
				document indicating that their ex-spouse relinquishes their interest in the
				member's benefit paid by MERS. Alternatively, the member should provide a
				certified copy of a Domestic Relations Order (DRO) signed by a judge and
				indicating how their retirement benefit must be shared with their former
				spouse.
C. A married member of MERS
				must obtain consent of their spouse to leave a retirement benefit of less than
				fifty percent for that spouse.
D.
				Absent a court order directing MERS to split a member's benefit with an
				ex-spouse, MERS will make payments to the member only.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:291 and
				  1823.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 5 - Refunds › Section XXV-501 - Method of Payment

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Refunds of accumulated contributions shall be issued as an electronic payment
				to the member or as a rollover to a qualified financial institution.
B. Refunds may be paid to a checking account,
				savings account, or debit card, provided the account is in the name of the
				member receiving the refund.
C.
				Refunds are issued after all contributions have been received from the
				employer. In exceptional circumstances, as set out in a written policy, the
				director may authorize a partial refund.
D. MERS shall withhold federal taxes on
				refunds as required by the Internal Revenue Service.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1823.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 5 - Refunds › Section XXV-503 - Documentation Required

Current through Register Vol. 50, No. 6, June 20, 2024
A. A
				refund to a member's checking account requires a pre-printed voided check or
				other documentation from the financial institution of the validity of the
				account.
B. A refund to a member's
				savings account requires a pre-printed deposit slip or other documentation from
				the financial institution of the validity of the account.
C. A refund to a debit card requires a signed
				direct deposit form from the financial institution.
D. A rollover of a refund requires a
				qualified financial institution to complete a form to acknowledge the status of
				the account and the ability to accept the funds.
E. A member must provide a copy of their
				Social Security card and a government issued photo identification.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1823.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 5 - Refunds › Section XXV-505 - Vested Employees

Current through Register Vol. 50, No. 6, June 20, 2024
A. A
				member who has earned enough service credit to qualify for monthly retirement
				benefits at their regular retirement age must sign a notarized statement
				forfeiting their monthly benefits to receive a refund.
B. If the member is married, their spouse
				must also sign the notarized statement.
C. The notarized statement to be signed by a
				vested member and legal spouse must state the estimated monthly benefit to
				which the member is entitled to receive for their lifetime upon reaching
				retirement age.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1823.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 6 - Reemployed Retirees › Section XXV-601 - Eligibility

Current through Register Vol. 50, No. 6, June 20, 2024
A. Members who
				retired with an early retirement or as a disability retiree are not eligible
				for reemployment with a participating MERS employer.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1823.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 6 - Reemployed Retirees › Section XXV-603 - Waiting Period

Current through Register Vol. 50, No. 6, June 20, 2024
A. A
				retiree of MERS wishing to return to work with a participating employer in
				MERS, whether part-time or fulltime, shall wait one month from the effective
				date of their retirement to begin reemployment.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1823.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 6 - Reemployed Retirees › Section XXV-605 - Earnings Limit for Part-Time Reemployed Retirees

Current through Register Vol. 50, No. 6, June 20, 2024
A. A member returning to work as a part-time
				employee may request a written earnings limit statement from MERS.
B. Monthly earnings of part-time reemployed
				retirees must be reported to MERS by the participating MERS employer by which
				they are employed.
C. It is the
				responsibility of the reemployed retiree to stay within the statutory earnings
				limit.
D. The member's monthly
				retirement benefit may be offset to recoup overearnings as a reemployed
				retiree.
E. If overearnings by a
				rehired retiree cannot be recouped through benefit payments, a payment plan
				subject to board approval shall be established with a promissory note required
				from the retiree.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1823.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 7 - Conversion of Leave › Section XXV-701 - Eligibility

Current through Register Vol. 50, No. 6, June 20, 2024
A. A participating
				employer may irrevocably elect to have its employees convert unused and unpaid
				annual and sick leave to retirement credit. The employer should submit a
				resolution to MERS indicating its acceptance of this option.
B. Only leave that is unused and unpaid by
				the employer at the time of the member's retirement may be converted to
				retirement credit.
C. Converted
				leave is not allowed for calculation of DROP account payments.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1755.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 7 - Conversion of Leave › Section XXV-705 - Reporting

Current through Register Vol. 50, No. 6, June 20, 2024
A. Within 30 days
				of a member's retirement, the participating employer which has elected to
				convert unused leave to retirement credit shall submit a conversion of leave
				form certifying the member's unused and unpaid leave.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1755.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 7 - Conversion of Leave › Section XXV-710 - Payment

Current through Register Vol. 50, No. 6, June 20, 2024
A. Upon receipt of
				the conversion of leave form from an employer, MERS will send an invoice to the
				employer for the actuarial cost of the leave conversion.
B. The participating employer shall pay to
				MERS the actuarial cost of the member's unused leave within 30 days of the date
				of the member's retirement.
C. The
				employer must make full payment of the actuarial value of the member's unused
				leave before it is converted to retirement credit.
D. The member's benefit will be recalculated
				by MERS, to include the value of their converted leave, upon receipt of payment
				from the employer. Future benefit payments to the member will then include the
				value of the leave and a onetime retroactive payment to the date of their
				retirement for leave not previously compensated.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1755.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 8 - Disability Retirement › Section XXV-801 - Application Process

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Disability applications should be submitted before the member exhausts all
				leave or terminates employment.
B.
				Disability applications will be processed upon receipt of the following:
1. disability application by the
				member;
2. disability report by
				supervisor;
3. notification of
				income from other sources from the member;
4. member statement of disabling
				condition;
5. copies of all medical
				records pertaining to the disability;
6. authorization to request income
				information from the member;
7.
				salary evaluation form;
8.
				authorization for direct deposit;
9. copy of member's birth certificate and
				Social Security card;
10. copy of
				beneficiary's birth certificate and Social Security card, if
				applicable;
11. spousal consent
				form if legally married and maximum option is chosen;
12. copy of certificate of elected service if
				the member is an elected official in Tier 1;
13. copy of death certificate of spouse if
				member's spouse is deceased; and
14. certified copy of divorce decree if
				member is divorced.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 9 - Insurance Premium Deductions › Section XXV-901 - Collection of Insurance Premiums

Current through Register Vol. 50, No. 6, June 20, 2024
A. Health and life insurance premiums may be
				deducted by MERS from benefit payments issued to retirees and
				beneficiaries.
B. The premiums
				collected by MERS will then be transmitted to the participating employer which
				is responsible for paying the premium to the insurer.
C. Written authorization from participating
				employers to withhold premiums from their retirees' benefits and transmit those
				premiums to the employer must be made to MERS.
D. The member or beneficiary must provide
				written authorization to MERS to initiate the premium deduction and to make any
				changes to the deduction, other than routine rate changes.
E. Deductions will cease on the first of the
				month following the payee's death or upon the first of the month following
				notice of death.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1823.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 10 - Deferred Retirement Option Plan (DROP) › Section XXV-1001 - Application Process

Current through Register Vol. 50, No. 6, June 20, 2024
A. An
				application for DROP may be made when a member is eligible for
				retirement.
B. The DROP application
				shall include:
1. a form submitted by the
				member's employer providing data on the member's salary for the highest 60
				consecutive or joined months of earnings;
2. a written acknowledgement by the member of
				the number of months in which they will participate in DROP;
3. a copy of the member's birth certificate
				and Social Security card;
4. a copy
				of the beneficiary's birth certificate and Social Security card;
5. a designation of a beneficiary to receive
				the DROP fund balance if the member dies while participating in DROP;
6. a spousal consent form as to the
				retirement benefit if the member is legally married and not selecting a benefit
				which provides at least 50 percent to the spouse;
7. a spousal consent form as to the DROP
				funds if the member is legally married and not leaving at least 50 percent of
				their DROP fund balance to their spouse;
8. a copy of the spouse's death certificate
				if the member is widowed;
9. a
				certified copy of the divorce judgment if the member is divorced; and
10. for elected officials, a certificate of
				elected service.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 10 - Deferred Retirement Option Plan (DROP) › Section XXV-1003 - Ineligible for DROP

Current through Register Vol. 50, No. 6, June 20, 2024
A. A
				member who has retired is not eligible to enter DROP if they become
				reemployed.
B. A member who is
				approved for disability retirement is not eligible for DROP.
C. A member who retires with an actuarially
				reduced retirement is not eligible for DROP.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1823.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 10 - Deferred Retirement Option Plan (DROP) › Section XXV-1005 - Third Party Provider

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				MERS shall engage a third-party provider, selected by the board of trustees, to
				administer the DROP accounts of members.
B. Upon a member's completion of the DROP
				participation period, MERS shall transfer their DROP funds to the provider on
				the first business day of the month following the member's completion of the
				DROP participation period.
C. In
				situations where a member terminates employment and DROP prior to the selected
				participation period, DROP funds shall be transferred to the third- party
				provider on the first business day of the month following notification to MERS
				of the member's termination.
D. The
				third-party provider shall provide multiple investment options to participants,
				including fixed and variable investment options. Participation may result in
				the loss or gain of principal or earnings based on market
				performance.
E. The third-party
				provider shall not process withdrawal requests made by the member until MERS
				notifies the provider that the member has terminated employment.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1823.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part XXV - Municipal Employees' Retirement System › Chapter 11 - Fees › Section XXV-1101 - Adoption of Fees

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				The board of trustees may adopt fees for various services provided to members
				through the retirement system.
B.
				The board of trustees should recoup the amount of fees charged by the system's
				actuary for member calculations. At the discretion of the director, members may
				not be required to pay the full amount of fees of the actuary.
C. Fees may only be imposed upon adoption by
				the board of trustees at a public meeting with opportunity for public
				comment.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:1823.