La. Consolidated Public Retirement § 11:1302.1
Current with operative changes from the 2024 Third Special Legislative Session
The retirement system shall take all actions necessary to comply with the provisions of the Internal Revenue Code applicable to qualified governmental retirement plans. The board shall promulgate rules in accordance with the Administrative Procedure Act to incorporate such Internal Revenue Code provisions into the retirement system's plan, and the plan provisions shall thereafter consist of this Chapter together with such properly promulgated rules.
La. Consolidated Public Retirement § 11:1302.1