RS 11:2186 - 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.
Louisiana Legal Code