1. A. 1 Unless the member has elected otherwise on or before December 31, 1983, the entire benefit of a member shall be distributed over a period not longer than the longest of the following periods:

   1. a. the member's life;
   2. b. subject to Paragraph 2 of this subsection, if the member is married, the life of the member's spouse;
   3. c. the member's life expectancy;
   4. d. the joint life and last survivor life expectancy of the member and his designated beneficiary.
   5. 2. If the member is married and his spouse survives him, the spouse shall be a designated beneficiary for at least a qualified joint and survivor annuity and 50 percent of his deferred retirement option plan account, unless such spouse has consented to the contrary in writing before a notary public. For purposes of this Paragraph, spouse shall mean that person who is married to the member under a legal regime of community of acquets and gains on his effective date of retirement or effective date of participation in the deferred retirement option plan, whichever is earlier. A surviving spouse who is receiving a joint and survivor benefit shall have the option to elect to be treated as the employee in accordance with Internal Revenue Code § 401(a)(9).
   6. 3. If the member was a member on or before December 31, 1983, he shall be deemed to have made the election referred to herein. If a member dies after the commencement of his benefits, the remaining portion of his benefit shall be distributed at least as rapidly as before his death. Payment of survivor benefits shall not be considered to violate this provision.

2. B.

   1. 1. If the member dies before his required beginning date and the only benefit to be paid to a designated beneficiary is a lump sum, or if the member names his estate, trust or a charity as his designated beneficiary, the remainder of the member’s interest shall be distributed to the member's designated beneficiary no later than December 31 of the calendar year containing the fifth anniversary of such member's death.
   2. 2. Paragraph 1 of this Subsection shall not apply to any portion of a member's benefit which is payable to or for the benefit of a designated beneficiary or beneficiaries, over the life of or over the life expectancy of such beneficiary, so long as such distributions begin not later than December 31 of the year after the year of the member's death, or, in the case of the member's surviving spouse, the date the member would have attained the applicable age. If the designated beneficiary is the member’s surviving spouse and if the surviving spouse dies before the distribution of benefits commences, then Paragraph 1 of this Subsection shall be applied as if the surviving spouse were the member. If the designated beneficiary is a child of the member, for purposes of satisfying the requirement of Paragraph 1 of this Subsection, any amount paid to such child shall be treated as if paid to the member's surviving spouse if such amount would become payable to such surviving spouse, if alive, upon the child's reaching the age of majority or, if later, upon the child's completing a designated event. For purposes of the preceding sentence, unless the child becomes married, a designated event shall be the later of the date the child is no longer disabled, or the date the child ceases to be a full-time student or attains age 26, if earlier. A child who is disabled within the meaning of Internal Revenue Code § 72(m)(7) may be treated as having not reached the age of majority as long as the child continues to be disabled.
   3. 3. Paragraph 1 of this Subsection shall not apply if the distribution of the member's interest has commenced and is for a term certain over a period permitted in Subsection A of this Section.
   4. 4. Paragraph 1 of this Subsection shall not apply if the member has elected otherwise on or before December 31, 1983, or such later date to which such election period shall be subject under Internal Revenue Code section 401(a)(9).
   5. 5. If the member dies after his required beginning date, the member’s entire interest must be distributed to his designated beneficiary at least as rapidly as under the distribution method used by the member or in accordance with Paragraph 1 of this Subsection.
3. C. As to any benefit payable by the retirement system which is not optional as of December 31, 1983, the member shall be considered to have made the election referred to in Subsections A and B of this Section, if he was a member on or before such time.
4. D. If by operation of law or by action of the board of trustees, a survivor benefit is payable to a specified person or persons, the member shall be considered to have designated such person as an alternate beneficiary hereunder. If there is more than one such person, then the youngest disabled child shall be considered to have been so designated, or, if none, then the youngest person entitled to receive a survivor benefit shall be considered to have been so designated. The designation of a designated beneficiary hereunder shall not prevent payment to multiple beneficiaries but shall only establish the permitted period of payments.
5. E. Payment in accordance with the survivor benefit provisions of R.S. 11:2220.4 and 2222 shall be deemed not to violate Subsections A and B of this Section.
6. F. This Section shall be effective for members of the system who complete any service under the system on or after July 1, 1992, with employers contributing to the system.
7. G. Distributions from the system shall be made in accordance with a reasonable and good faith interpretation of the requirements set forth in Internal Revenue Code section 401(a)(9) and the regulations thereunder, including the minimum distribution incidental benefit rules.

8. H.

   1. 1. A member's benefits shall commence to be paid on or before the required beginning date.
   2. 2. The required beginning date shall be April 1 of the calendar year following the later of the calendar year in which the member attains the applicable age, or the calendar year in which the employee retires. Effective for plan years beginning on or after January 1, 1998, the required beginning date shall be April 1 of the year following the later of the year the member attained the applicable age or the year the member terminated employment.

   3. 3. For purposes of this Section, the applicable age shall be the age designated in Internal Revenue Code § 401(a)(9) and, unless stated differently means:

      1. a. age 70 and one-half for a member who was born before July 1, 1949;
      2. b. age 72 for a member born on or after July 1, 1949 and before January 1, 1951;
      3. c. age 73 for a member born on or after January 1, 1951 and before January 1, 1960; and
      4. d. age 75 for a member born on or after January 1, 1960.
9. I. An annuity may not increase or a distribution period be changed unless allowed under Internal Revenue Code §401(a)(9) and the applicable regulations thereunder.
10. J. A “designated beneficiary” is an individual defined under Internal Revenue Code §401(a)(9)(E) and the applicable regulations thereunder.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 11:2225(B).

Historical Note

HISTORICAL NOTE: Promulgated by the Department of the Treasury, Board of Trustees of the Municipal Police Employees’ Retirement System, LR 39:1487 (June 2013), amended LR 52:512 (April 2026).