Louisiana Administrative Code
Title 58 - RETIREMENT
Part III - Teachers' Retirement System of Louisiana
Chapter 17 - Defined Benefit Plan Internal Revenue Code Provisions
Section III-1703 - Heroes Earnings Assistance and Relief Tax Act of 2008

A. Effective January 1, 2007, 26 U.S.C. 401(a)(37), as enacted by the Heroes Earnings Assistance and Relief Tax Act of 2008, shall apply to the retirement system as provided herein. Effective with respect to deaths occurring on or after January 1, 2007, while a member is performing qualified military service (as defined in chapter 43 of title 38, United States Code), to the extent required by section 401(a)(37) of the Internal Revenue Code, survivors of a member in a state or local retirement or pension system, are entitled to any additional benefits that the system would provide if the member had resumed employment and then died, such as accelerated eligibility or survivor benefits that are contingent on the member's death while employed. In any event, a deceased member's period of qualified military service must be counted for eligibility purposes.

B. Effective January 1, 2009, 26 U.S.C. 3401(h)(2), as enacted by the Heroes Earnings Assistance and Relief Tax Act of 2008, shall apply to the retirement system as provided herein. Beginning January 1, 2009, to the extent required by section 414(u)(12) of the Internal Revenue Code, an individual receiving differential wage payments (as defined under section 3401(h)(2) of the Internal Revenue Code) from an employer shall be treated as employed by that employer, and the differential wage payment shall be treated as compensation for purposes of applying the limits on annual additions under section 415(c) of the Internal Revenue Code. This provision shall be applied to all similarly situated individuals in a reasonably equivalent manner.