1. A. As provided under R.S. 11:1411, the following shall apply.

   1. 1. In the case of a death occurring on or after January 1, 2007, if a participant dies while performing qualified military service (as defined in IRC §414(u)), the participant's beneficiary is entitled to any additional benefits (other than benefit accruals relating to the period of qualified military service) provided under the plan as if the participant had resumed and then terminated employment on account of death.

      1. a. Moreover, the plan will credit the participant's qualified military service as service for vesting purposes, as though the participant had resumed employment under USERRA immediately prior to the participant's death.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 11:1404(A), R.S. 11:1411, and the provisions of the Administrative Procedure Act, R.S. 49.950 et seq.

Historical Note

HISTORICAL NOTE: Promulgated by the Board of Trustees of the Assessors’ Retirement Fund, LR 39:2189 (August 2013).