NOTE: §68.5 eff. upon adoption of a const. amend. which authorizes the St. George
Community School System. See Acts 2025, No. 455.
§68.5. Benefits of reemployed retirees and Legacy Benefit Trust Fund for Retirees of East
Baton Rouge Parish School System
A.(1) The East Baton Rouge Parish School System shall provide annually to the St.
George Community School System an itemization of all post employment benefits to be paid
by the East Baton Rouge Parish School Board for the benefit of every individual hired by the
St. George Community School System as a full-time employee.
(2) Utilizing the annual calculation method provided in Subsection B of this Section,
the St. George Community School System shall reimburse, via the trust created in Subsection
B of this Section, the East Baton Rouge Parish School System on a quarterly basis for all
post employment benefits for all employees hired by the St. George Community School
System as full-time employees until all post-employment benefits to which the individuals are
entitled has been paid in full.
B.(1) A trust to be known as the "St. George Schools Legacy Benefit Trust for
Retirees of the East Baton Rouge Parish School System" shall be established pursuant to
R.S. 17:1224. Within twelve months of beginning operation and then annually thereafter, the
St. George Community School System shall deposit into the trust an initial sum necessary
to cover the amounts that are required in this Section. The trust shall make quarterly
payments to the East Baton Rouge Parish School System in order to satisfy the requirements
of Subsection A of this Section.
(2) The annual sum to be deposited into the trust by the St. George School System
pursuant to this Section shall be based upon the following:
(a) The amount which represents the total costs of providing the post employment
benefits for those individuals described in Subsection A of this Section shall be divided by
the number of students enrolled in the East Baton Rouge Parish School System for the school
year prior to July 1, 2027, thereby representing the per pupil amount of the total cost of the
post employment benefits. The per pupil amount shall then be multiplied by the total number
of students enrolled in the St. George Community School for the school year after July 1,
2027, representing the amount of the payment to the trust.
(b) For the school year beginning on July 1, 2028, and for all subsequent years
thereafter, the amount deposited shall be the per pupil costs utilizing the initial student
enrollment data for the respective two school districts and the per pupil formula applicable
to the amount owed to satisfy the obligation provided for in Subsection A of this Section.
C. In the event it is determined by an actuarial study that the funds on deposit in the
Legacy Benefit Trust for Retirees of the East Baton Rouge Parish School System are
sufficient to pay the costs of the legacy benefits due to a proportionate share of individuals
who retired from the East Baton Rouge Parish School System prior to the date in which the
St. George Community begins the actual operation of educating students, St. George
Community School System shall not be required to make any additional payments to the
Legacy Benefit Trust for Retirees of the East Baton Rouge Parish School System.
Acts 2025, No. 455, §1, eff. See Act.