Reemployment of a member under Section 414(u) of the Internal Revenue Code

  1. Law
  2. Louisiana Laws
  3. Revised Statutes
  4. Consolidated Public Retirement
  5. Reemployment of a member under Section 414(u) of the Internal Revenue Code

Checkout our iOS App for a better way to browser and research.

RS 2186 - Reemployment of a member under Section 414(u) of the Internal Revenue Code

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.

Acts 2012, No. 528, §1, eff. June 30, 2012.


Download our app to see the most-to-date content.