Page 1 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2012 ENROLLED
SENATE BILL NO. 36
BY SENATOR GUILLORY
AN ACT1
To enact R.S. 11:1755(G), 1769(F), 1785(D), and 1805(C), relative to Municipal2
Employees' Retirement System of Louisiana; to provide for compliance with3
applicable federal tax qualification requirements; to provide an effective date; and4
to provide for related matters.5
Notice of intention to introduce this Act has been published.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 11:1755(G), 1769(F), 1785(D), and 1805(C) are hereby enacted to8
read as follows: 9
§1755. Creditable service; service certificate; adjusted service date; repayment of10
withdrawn contributions11
* * *12
G. The qualified military service of a member who has been reemployed13
under the terms of Section 414(u) of the United States Internal Revenue Code14
shall be treated, for vesting and benefit accrual purposes, as service completed15
under this Section, provided the member timely remits to the system any16
employee contributions which would have been required but for the member's17
leave of absence to perform qualified military service, in accordance with the18
terms of federal law.19
* * *20
§1769. Internal Revenue Code; qualification requirements21
* * *22
F. As of January 1, 2012, any and all amendments required primarily23
for the purpose of maintaining continued compliance with the United States24
Internal Revenue Code and the regulations thereunder that do not require25 SB NO. 36 ENROLLED
Page 2 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
legislative action shall be enacted through the Louisiana Administrative Code.1
* * *2
§1785. Survivor benefits; eligibility3
* * *4
D. Effective January 1, 2007, in the case of a member who dies while on5
a leave of absence to perform qualified military service as described in Section6
414(u) of the United States Internal Revenue Code, the member's beneficiary7
shall be entitled to any benefits that would have been provided, except those8
benefit accruals relating to the period of qualified military service, under the9
plan had the member resumed and then terminated employment on account of10
death, in accordance with Section 401(a)(37) of the United States Internal11
Revenue Code. However, the member's beneficiary shall be entitled to benefit12
accruals relating to the period of qualified military service provided the13
member's beneficiary timely remits to the system any employee contributions14
which would have been required but for the member's leave of absence to15
perform qualified military service, in accordance with the terms of federal law16
and R.S. 11:1755.17
* * *18
§1805. Survivor benefits; eligibility19
* * *20
C. Effective January 1, 2007, in the case of a member who dies while on21
a leave of absence to perform qualified military service as described in Section22
414(u) of the United States Internal Revenue Code, the member's beneficiary23
shall be entitled to any benefits that would have been provided, except those24
benefit accruals relating to the period of qualified military service, under the25
plan had the member resumed and then terminated employment on account of26
death, in accordance with Section 401(a)(37) of the United States Internal27
Revenue Code. However, the member's beneficiary shall be entitled to benefit28
accruals relating to the period of qualified military service provided the29
member's beneficiary timely remits to the system any employee contributions30 SB NO. 36 ENROLLED
Page 3 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
which would have been required but for the member's leave of absence to1
perform qualified military service, in accordance with the terms of federal law2
and R.S. 11:1755.3
Section 2. This Act shall become effective on June 30, 2012; if vetoed by the4
governor and subsequently approved by the legislature, this Act shall become effective on5
June 30, 2012, or on the day following such approval by the legislature, whichever is later.6
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: