Provides for use of entry age normal valuation method by Louisiana State Employees' Retirement System and Teachers' Retirement System of Louisiana. (See Act) (RE DECREASE APV)
Provides for the definition of "regular retirement plan" for higher education employees participating in the Teachers' Retirement System of Louisiana. (2/3 - CA10s29(F)) (gov sig) (EG1 INCREASE APV)
Authorizes for corporations a net operating loss carryback of 5 years if the loss is attributable to Hurricane Isaac. (see Act) (EN DECREASE GF RV See Note)