1. A. Notwithstanding any provision to the contrary, contributions, benefits and service credit with respect to qualified military service will be provided in accordance with IRC § 414(u). To the extent applicable, the provisions of IRC § 401(a)(37) shall apply. (See Editor’s Note.)

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 11:3363.

Historical Note

HISTORICAL NOTE: Promulgated by the Board of Trustees of the Firefighters’ Pension and Relief Fund for the City of New Orleans and Vicinity, LR 5238:1012 (April 2012), amended by the Board of Trustees of the Firefighters’ Pension and Relief Fund for the City of New Orleans and Vicinity, LR 52:223 (February 2026).