- A. A participant's interest in his/her account shall immediately become and shall at all times remain fully vested and non-forfeitable.
- B. The plan shall be construed consistently with IRC §§401(a)(4) and 401(a)(7) as in effect on September 1, 1974.
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 40:2279 (November 2014).