Louisiana Administrative Code
Title 58 - RETIREMENT
Part XIX - Assessors' Retirement Fund
Chapter 3 - Creditable Service
Section XIX-301 - Death Benefits for Qualified Military Service
Universal Citation: LA Admin Code XIX-301
Current through Register Vol. 50, No. 9, September 20, 2024
A. As provided under R.S. 11:1411, the following shall apply.
1. In the case of a death occurring on or
after January 1, 2007, if a participant dies while performing qualified
military service (as defined in IRC §414(u)), the participant's beneficiary is
entitled to any additional benefits (other than benefit accruals relating to
the period of qualified military service) provided under the plan as if the
participant had resumed and then terminated employment on account of death.
a. Moreover, the plan will credit the
participant's qualified military service as service for vesting purposes, as
though the participant had resumed employment under USERRA immediately prior to
the participant's death.
AUTHORITY NOTE: Promulgated in accordance with R.S. 11:1404(A), R.S. 11:1411, and the provisions of the Administrative Procedure Act, R.S. 49.950 et seq.
Disclaimer: These regulations may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
