La. Rev. Stat. § 11:2186
Reemployment of a member under Section 414(u) of the Internal Revenue Code
Louisiana · Louisiana Revised Statutes Title 11 — Consolidated Public Retirement · Status: effective
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- Citation
- La. Rev. Stat. § 11:2186, Reemployment of a member under Section 414(u) of the Internal Revenue Code, Louisiana, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2674739
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Full text
The qualified military service of a member who has been reemployed under the terms of Section 414(u) of the Internal Revenue Code shall be treated, for vesting and benefit accrual purposes, as service completed under R.S. 11:2178, provided the member timely remits to the fund any employee contributions which would have been required but for the member's leave of absence to perform qualified military service, in accordance with the terms of federal law.