- A. The plan year for the plan shall be the fiscal year commencing July 1 through June 30. The limitation year is the calendar year.
- B. The plan administrator and ORP provider shall be entitled to rely on the assumption that a participant's taxable year is the calendar year.
Authority Note
AUTHORITY NOTE: Promulgated in accordance with R.S. 11:921-929.
Historical Note
HISTORICAL NOTE: Promulgated by the Department of the Treasury, Board of Trustees of the Teachers’ Retirement System of Louisiana, LR 40:2273 (November 2014).