1. A. As provided in R.S. 11:1455(B), payment may be made directly by the member or may be made on the member’s behalf:

   1. 1. in a single sum payment by an individual retirement account; or
   2. 2. annuity; or
   3. 3. by a plan qualified under IRC §§401(a), 403(a), 403(b), or 457(g).

Authority Note

AUTHORITY NOTE: Promulgated in accordance with the provisions of R.S. 11:1404(A), R.S. 11:1455(B), and 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 39:2191 (August 2013).