La. Rev. Stat. § 11:534
Retiree's Annuity Reserve
Louisiana · Louisiana Revised Statutes Title 11 — Consolidated Public Retirement · Status: effective
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- La. Rev. Stat. § 11:534, Retiree's Annuity Reserve, Louisiana, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2673769
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Full text
A. The Retiree's Annuity Reserve shall be credited as follows:
1. The employees' accumulated contributions shall be credited immediately upon retirement or payment of survivor's benefits.
2. Amount determined by Actuary transferred at end of fiscal year from Employer's Savings Account.
3. Amount required for payment of cost-of-living increases for retirees transferred from Employers' Accumulation Account at the beginning of each fiscal year.
B. The Retiree's Annuity Reserve shall be charged as follows:
1. Retirements paid to retirees and beneficiaries.
2. Survivor's benefits paid to eligible survivors.
3. Refunds paid to survivors or the estates of members whereby monthly benefits do not equal total accumulated contributions.
4. Cost-of-living adjustments for retirees, beneficiaries and survivor's benefits recipients.
5. Reestablished service.