1. A. To comply with R.S. 11:157(A), Revenue Ruling 2006-43, and R.S. 11:2214(A)(2)(a)(iii), an R.S. 11:157 affidavit shall be effective only for an employee who executed an affidavit after being properly enrolled in MPERS and for whom all of the following documents have been received by MPERS within thirty days of the employee first becoming eligible any plan of the employer:

   1. 1. a fully completed membership enrollment form;
   2. 2. a copy of the birth certificate and Social Security card for each member and his beneficiaries;
   3. 3. a fully completed physical examination form pursuant to R.S. 11:2214(A)(2)(a)(iii), which requires fully completed laboratory work; and
   4. 4. a R.S. 11:157(C) affidavit.
2. B. To comply with the mandatory enrollment provisions of R.S. 11:157(A), an employer must enroll each employee in the retirement system on the first day the employee qualifies for membership. The employer shall remit to the retirement system the required employee and employer contributions no later than the fifteenth day of the month following the first day the employee qualifies for membership. If the employee subsequently submits an effective affidavit under R.S. 11:157(C) before the end of the first calendar month during which the employee qualified for membership in the retirement system, the employee shall receive a refund of any contributions made before implementation of the affidavit.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 11:2225(A)(1).

Historical Note

HISTORICAL NOTE: Promulgated by the Department of the Treasury, Board of Trustees of the Municipal Police Employees’ Retirement System, LR 48:2190 (August 2022), amended LR 52:514 (April 2026).