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ACT No. 480
Regular Session, 2012
HOUSE BILL NO. 39
BY REPRESENTATIVE MONTOUCET
AN ACT1
To enact R.S. 11:2254(E), 2256(B)(5), and 2271(7), relative to the Firefighters' Retirement2
System; to provide for compliance with federal tax qualification requirements; to3
provide relative to benefits accrued during military service; and to provide for related4
matters.5
Notice of intention to introduce this Act has been published6
as provided by Article X, Section 29(C) of the Constitution7
of Louisiana.8
Be it enacted by the Legislature of Louisiana:9
Section 1. R.S. 11:2254(E), 2256(B)(5), and 2271(7) are hereby enacted to read as10
follows: 11
§2254. Creditable service12
* * *13
E. The qualified military service of a member who has been reemployed in14
accordance with 26 U.S.C. 414(u) shall be treated for vesting and benefit accrual15
purposes as service completed under Subsection A of this Section if the member16
timely remits to the system any employee contributions which would have been17
required but for the member's leave of absence to perform qualified military service18
in accordance with the terms of federal law.19
* * *20 ENROLLEDHB NO. 39
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§2256. Benefits; refund of contributions, application, and payment1
* * *2
B.3
* * *4
(5) Effective January 1, 2007, if a member dies while on a leave of absence5
to perform qualified military service as described in 26 U.S.C. 414(u), his6
beneficiary is entitled to any benefit, except benefits that accrued during the period7
of qualified military service, that would have been provided under the plan had the8
member resumed and then terminated employment due to death, in accordance with9
26 U.S.C. 401(a)(37); however, the member's beneficiary is entitled to benefits that10
accrued during the period of qualified military service if the beneficiary timely11
remits to the system any employee contributions which would have been required but12
for the member's leave of absence to perform qualified military service in accordance13
with the terms of federal law and R.S. 11:2254.14
* * *15
§2271. Tax qualification provisions16
The Firefighters' Retirement System shall be a tax-qualified governmental17
plan as provided in the Internal Revenue Code of 1986, as amended. In accordance18
with the requirements of the Internal Revenue Code, the following provisions shall19
apply to the retirement system:20
* * *21
(7) Amendments to the retirement system required for the purpose of22
maintaining continued compliance with the Internal Revenue Code and the23
regulations thereunder that do not require legislative action shall be promulgated as24
rules in accordance with the Administrative Procedure Act.25 ENROLLEDHB NO. 39
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Section 2. This Act shall become effective on July 1, 2012; if vetoed by the governor1
and subsequently approved by the legislature, this Act shall become effective on July 1,2
2012, or on the day following such approval by the legislature, whichever is later.3
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: