La. Rev. Stat. § 11:533
Employers' Accumulation Account
Louisiana · Louisiana Revised Statutes Title 11 — Consolidated Public Retirement · Status: effective
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- Citation
- La. Rev. Stat. § 11:533, Employers' Accumulation Account, Louisiana, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2673768
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Full text
A. The Employers' Accumulation Account shall be credited as follows:
1. Employer contributions.
2. Interest paid by the agency on purchase of state service, military service, and educational leave and training.
3. Interest paid by the member to purchase state service, military service, educational leave and training, and repayment of refunds.
4. Interest, dividends, profits, and other income derived from investment of the system's funds.
5. All transactions not covered by other accounts.
B. The Employers' Accumulation Account shall be charged as follows:
1. Amount determined by Actuary transferred at end of each fiscal year to Retiree's Annuity Reserve.
2. Amount required for payment of cost-of-living increases for retirees shall be transferred to Retiree's Annuity Reserve at the beginning of each fiscal year.
3. All transactions not covered by other accounts.
4. Employers' accumulated contributions transferred to another system upon transfer of employee service credit.