Louisiana Administrative Code
Title 58 - RETIREMENT
Part I - Louisiana State Employees' Retirement System
Chapter 31 - Excess Benefit Arrangement
Section I-3103 - Benefit
Current through Register Vol. 50, No. 9, September 20, 2024
A. A participant in the plan shall receive a monthly benefit equal to the difference between the participant's monthly retirement benefit otherwise payable from the system prior to any reduction or limitation of IRC §415 and the actual monthly retirement benefit payable from the system as limited by IRC §415. The monthly benefit shall be subject to withholding for any applicable income or employment taxes. The form of the benefit paid to a participant from the plan shall be the same as otherwise selected by the participant and payable by the system.
AUTHORITY NOTE: Promulgated in accordance with R.S. 11:511 and R.S. 11:515.