La. Consolidated Public Retirement § 11:1575
Current with operative changes from the 2024 Third Special Legislative Session
There is hereby created a separate, unfunded, nonqualified excess benefit plan containing the terms and provisions set forth in this Part and intended to be a qualified governmental excess benefit arrangement, as defined in Section 415(m)(3) of the Internal Revenue Code, hereinafter referred to in this Part as "the Code".
La. Consolidated Public Retirement § 11:1575