Louisiana § 11:2186 Reemployment of a member under Section 414(u) of the Internal Revenue Code

Louisiana Statutes

§ 11:2186 — Reemployment of a member under Section 414(u) of the Internal Revenue Code

Louisiana § 11:2186

Title 11Consolidated Public Retirement Systems

This text of Louisiana § 11:2186 (Reemployment of a member under Section 414(u) of the Internal Revenue Code) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 11:2186 (2026).

Text

The qualified military service of a member who has been reemployed under the terms of Section 414(u) of the Internal Revenue Code shall be treated, for vesting and benefit accrual purposes, as service completed under R.S. 11:2178, provided the member timely remits to the fund any employee contributions which would have been required but for the member's leave of absence to perform qualified military service, in accordance with the terms of federal law.

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The qualified military service of a member who has been reemployed under the terms of Section 414(u) of the Internal Revenue Code shall be treated, for vesting and benefit accrual purposes, as service completed under R.S. 11:2178, provided the member timely remits to the fund any employee contributions which would have been required but for the member's leave of absence to perform qualified military service, in accordance with the terms of federal law.