- A. If benefits are payable pursuant to a domestic relations order that meets the requirements of section 414(p) of the Internal Revenue Code, then the applicable requirements of section 414(p) of the Internal Revenue Code will be followed by the retirement system.
Authority Note
AUTHORITY NOTE: Promulgated in accordance with R.S. 11:826.
Historical Note
HISTORICAL NOTE: Promulgated by the Department of the Treasury, Board of Trustees of the Teachers’ Retirement System of Louisiana, LR 41:397 (February 2015).