Provides relative to the accrual rate for members of Plan A of the Municipal Employees' Retirement System first hired on or after July 1, 2014 (OR DECREASE APV)
Establishes a minimum employer contribution rate for the Optional Retirement Plan in the Teachers' Retirement System of Louisiana (EN INCREASE FC SG LF EX)
Authorizes a retired member of the Teachers' Retirement System of Louisiana who does not have a valid teaching certificate to return to work as a substitute instructor and continue to receive retirement benefits
Provides for the determination of liabilities of the Louisiana School Employees' Retirement System and the payment therefor. (6/30/14) (EN +$4,613,318 FC LF EX)