RÉSUMÉ DIGEST
ACT 38 (HB 9) 2015 Regular Session Hill
Existing law establishes the Municipal Employees' Retirement System (MERS) to provide
for the retirement of municipal employees and elected officials. Further authorizes certain
entities that are not municipalities to participate in such system by agreement. New law adds
the Local Tax Division of the Board of Tax Appeals to the list of entities authorized to
participate in MERS by agreement with the system board of trustees.
New law requires all new judges and employees who are compensated exclusively by the
Local Tax Division to participate in MERS if the judge or employee meets the definition of
"employee" in existing law for MERS. Such definition requires an employee to be actively
employed by a participating employer on a permanent, regularly scheduled basis of at least
an average of thirty-five hours per week.
New law further authorizes any judge or employee of the Local Tax Division who is on the
payroll of the Local Tax Division on the effective date of an agreement for participation in
MERS to join MERS at the judge or employee's option.
Effective upon signature of governor (June 5, 2015).
(Adds R.S. 11:1732(14)(a)(ix))