§785. Compliance with certain federal and state provisions relating to qualified military
service
A. Notwithstanding any other provision of law to the contrary, effective December
12, 1994, contributions, benefits, and service credit in this system with respect to qualified
military service shall be governed by the Uniformed Services Employment and
Reemployment Rights Act of 1994, 26 U.S.C. 414(u), and Part VI of Chapter 2 of Title 29
of the Louisiana Revised Statutes of 1950.
B. Effective January 1, 2007, 26 U.S.C. 401(a)(37), as enacted by the Heroes
Earnings Assistance and Relief Tax Act of 2008, is hereby adopted as part of the retirement
system law.
C. Effective January 1, 2009, 26 U.S.C. 3401(h)(2), as enacted by the Heroes
Earnings Assistance and Relief Tax Act of 2008, is hereby adopted as part of the retirement
system law.
Acts 2012, No. 510, §1, eff. July 1, 2012.