La. Admin. Code tit. 58 § III-1503

Current through Register Vol. 50, No. 9, September 20, 2024

Section III-1503 - Plan Year

A. The plan year for the plan shall be the fiscal year commencing July 1 through June 30. The limitation year is the calendar year.

B. The plan administrator and ORP provider shall be entitled to rely on the assumption that a participant's taxable year is the calendar year.

La. Admin. Code tit. 58, § III-1503

Promulgated by the Department of the Treasury, Board of Trustees of the Teachers' Retirement System of Louisiana, LR 402273 (11/1/2014).

AUTHORITY NOTE: Promulgated in accordance with R.S. 11:921-929.