NOTE: §67.3 eff. until a const. amend. which authorizes the St. George Community School
System is effective. See Acts 2025, No. 455.
§67.3. Benefits of reemployed retirees and Legacy Benefit Trust Fund for Retirees of East
Baton Rouge Parish School System
A. The East Baton Rouge Parish School System shall annually provide to the
Southeast Baton Rouge Community School System an itemization of all postemployment
benefits to be paid by the East Baton Rouge Parish School Board for the benefit of every
individual hired by the Southeast Baton Rouge Community School System as a full-time
employee. The Southeast Baton Rouge Community School System shall reimburse East
Baton Rouge Parish School System at least quarterly for all post employment benefits for any
employee hired by Southeast Baton Rouge Community School System as a full-time
employee until all post employment benefits to which said individual is entitled have been
paid.
B.(1) A trust to be known as the "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, the Southeast Baton Rouge Community School System shall
deposit into the trust an initial sum calculated using the per pupil formula used to calculate
the amount of funds received by the East Baton Rouge Parish School Board from the State
Board of Elementary and Secondary Education on behalf of the East Baton Rouge parish
schools placed under the jurisdiction of the Recovery School District. Thereafter, on or
before July first of each succeeding year, the Southeast Baton Rouge Community School
District shall deposit into the trust an amount calculated using the per pupil formula used to
calculate the amount of funds received by the East Baton Rouge Parish School Board from
the State Board of Elementary and Secondary Education on behalf of the East Baton Rouge
parish schools placed under the jurisdiction of the Recovery School District.
(2)(a) In the event the State Board of Elementary and Secondary Education does not
implement a per pupil formula to calculate the amount of funds to be received by the East
Baton Rouge Parish School Board on behalf of the East Baton Rouge Parish schools placed
under the jurisdiction of the Recovery School District as provided in Paragraph (1) of this
Subsection in a timely manner, a committee composed of the state superintendent of
education, the superintendent of the East Baton Rouge Parish School System, and the
superintendent of the Southeast Baton Rouge Community School System, or their respective
designees, shall determine the per pupil amount to be used as the basis for determining the
amounts to be deposited into the trust as provided in this Section. The committee may
consult with or utilize such financial or actuarial experts as deemed necessary.
(b) The initial sum to be deposited into the trust pursuant to Paragraph (1) of this
Subsection shall be equal to the total number of students enrolled in the East Baton Rouge
Parish School System on the effective date of this Section who subsequently enroll in the
Southeast Baton Rouge Community School System, multiplied by the per pupil amount
developed pursuant to this Paragraph. The amount of subsequent deposits shall be
determined utilizing the initial student enrollment data and the per pupil formula applicable
to the employees who retired prior to the effective date 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 effective date of
this Act, Southeast Baton Rouge 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.
NOTE: §67.3 eff. upon adoption of a const. amend. which authorizes the St. George
Community School System. See Acts 2025, No. 455.
§67.3. Repealed by Acts 2025, No. 455, §2, eff. See Act.
Acts 2013, No. 295, §1, eff. when constitutional amendment is adopted; Acts 2025,
No. 455, §2, eff. See Act.