§ 11:1581 — Definitions

Louisiana § 11:1581

• Jurisdiction: Louisiana
• Title 11: Consolidated Public Retirement Systems

Text

§1581. Definitions
The following words and phrases, as used in this Chapter, unless a different meaning
is plainly required by the context, shall have the following meanings:
(1) "Accumulated contributions" shall mean the sum of all the amounts deducted
from the compensation of a member and credited to his individual account in the annuity
savings fund together with regular interest thereon as provided in Part VII of this Chapter.
(2) "Actuarial equivalent" shall mean a benefit of equal value when computed upon
the basis of such mortality tables as shall be adopted by the board of trustees, and regular
interest.
(3) "Annuity" shall mean payments for life derived from the "accumulated
contributions" of a member. All annuities shall be payable in equal monthly installments.
(4) "Annuity reserve" shall mean the present value of all payments to be made on
account of any annuity, or benefit in lieu of any annuity computed upon the basis of such
mortality tables as shall be adopted by the board of trustees, and regular interest.
(5)(a) For a member eligible to receive an unreduced retirement benefit as provided
in R.S. 11:1632(B)(1) or 1633(B)(1), before July 1, 2021, "average final compensation" shall
mean the average monthly compensation earned by an employee during any period of sixty
successive months of service as an employee during which the earned compensation was the
highest. The average monthly compensation shall include compensation not paid by the
state, but only to the extent that nonstate compensation for the thirteenth through the
twenty-fourth month does not exceed one hundred ten percent of the total of nonstate
compensation for the first through twelfth month, and that nonstate compensation for the
twenty-fifth through the thirty-sixth month does not exceed one hundred ten percent of the
total of nonstate compensation for the thirteenth through the twenty-fourth month, and that
nonstate compensation for the thirty-seventh through the forty-eighth month does not exceed
one hundred ten percent of the total of nonstate compensation for the twenty-fifth through
thirty-sixth month, and that nonstate compensation for the forty-ninth through the sixtieth
month does not exceed one hundred ten percent of the total of nonstate compensation for the
thirty-seventh through forty-eighth month. Fees and compensation excluded by R.S.
11:233(B)(2) earned in connection with official duties shall not be included in average final
compensation. In the event of interruption of employment, the sixty-month period shall be
computed by joining employment periods immediately preceding and succeeding the
interruption.
(b) Except as provided in Subparagraph (a) of this Paragraph, "average final
compensation" shall mean the average monthly compensation earned by an employee during
any period of sixty successive months of service as an employee during which the earned
compensation was highest. The average monthly compensation shall include all
compensation, but only to the extent that compensation for the thirteenth through the twenty-fourth month does not exceed one hundred ten percent of the total compensation for the first
through twelfth month, and compensation for the twenty-fifth through the thirty-sixth month
does not exceed one hundred ten percent of the total compensation for the thirteenth through
the twenty-fourth month, and compensation for the thirty-seventh through the forty-eighth
month does not exceed one hundred ten percent of the total compensation for the twenty-fifth
through thirty-sixth month, and compensation for the forty-ninth through the sixtieth month
does not exceed one hundred ten percent of the total compensation for the thirty-seventh
through forty-eighth month. Fees and compensation excluded by R.S. 11:233(B)(2) earned
in connection with official duties shall not be included in average final compensation. In the
event of interruption of employment, the sixty-month period shall be computed by joining
employment periods immediately preceding and succeeding the interruption.
(c) Compensation of a member in excess of two hundred thousand dollars, as
adjusted for increases in the cost-of-living under 26 U.S.C. 401(a)(17)(B) for years beginning
after January 1, 2002, shall not be taken into account. This limitation may be adjusted by
rules promulgated by the board of trustees in accordance with the provisions of the
Administrative Procedure Act, R.S. 49:950 et seq. For purposes of compliance with the
requirements for qualification under 26 U.S.C. 401(a), the board of trustees may promulgate
rules further defining "compensation" and "section 415 compensation" in accordance with
the Administrative Procedure Act.
(6) "Beneficiary" shall mean any person designated to receive a pension, an annuity,
a retirement allowance or other benefit as provided by this Chapter.
(7) "Board of Trustees" shall mean the Board provided for in R.S. 11:1651 to
administer the retirement system.
(8) "Creditable service" shall mean service for which credit is allowable as provided
in R.S. 11:1604 and Part III of this Chapter.
(9) "Earnable compensation" shall mean the full rate of compensation that would be
payable to the member (employee) if he worked the full working time, including the expense
allowance paid to the district attorney by the state of Louisiana.
(10) "Employee" shall mean any district attorney of the state of Louisiana, or any
assistant district attorney in any parish of the state of Louisiana. "Employee" shall also mean
a person employed by this retirement system and the Louisiana District Attorneys'
Association.
(11) "Employer" shall mean any parish in the state of Louisiana; the state of
Louisiana, or the police jury or any other governing body of a parish or political corporation
or subdivision of the state of Louisiana which employs and pays persons as district attorneys
or assistant district attorneys. "Employer" shall also mean this retirement system.
(12) "Employers' annuity" shall mean payments for life derived from money
provided by the employer or employing agency, or the parishes of Louisiana, or the state of
Louisiana.
(13) "Medical board" shall mean the State Medical Disability Board.
(14) "Member" shall include any employee, as defined in Paragraph (10) of this
Section, included in the membership of this system as provided in Part II of this Chapter.
(15) "Membership service" shall mean service for which credit is allowable as
provided in R.S. 11:1604 and Part III of this Chapter.
(16) "Prior service" shall mean service rendered prior to the date of the establishment
of this retirement system for which credit is allowable as provided in R.S. 11:1604 and Part
III of this Chapter.
(17) "Regular interest" shall mean interest compounded annually at such a rate as
shall be determined by the board of trustees in accordance with R.S. 11:1671(B).
(18) "Retirement" shall mean withdrawal from active service with a retirement
allowance granted under the provisions of this Chapter.
(19) "Retirement allowance" shall mean the sum of the "annuity" and the "employers'
annuity", or any optional benefit payable in lieu thereof.
(20) "Retirement System" shall mean the District Attorneys' Retirement System as
defined in R.S. 11:1582.
(21) "Service" shall mean service rendered as an employee as described in Paragraph
(10) of this Section.

Legislative History

Added by Acts 1956, No. 56, §1. Amended by Acts 1958, No. 156, §1; Acts 1975, No. 745, §1; Acts 1978, No. 727, §2, eff. Jan. 1, 1979; Acts 1983, No. 263, §1, eff. June 30, 1983; Redesignated from R.S. 16:1001 by Acts 1991, No. 74, §3, eff. June 25, 1991; Acts 1993, No. 234, §1, eff. June 1, 1993; Acts 2012, No. 515, §1, eff. Jan. 1, 2013; Acts 2012, No. 523, §1, eff. Jan. 1, 2013; Acts 2021, No. 139, §1, eff. July 1, 2021.