La. Admin. Code tit. 58 § XI-301
Current through Register Vol. 50, No. 9, September 20, 2024
Section XI-301 - Persons Not Eligible for Membership; Leased EmployeesA. Leased employees or persons considered by the system as leased employees of an employer shall not be eligible to participate. Leased employee shall mean any person who is not employed by an employer and pursuant to an agreement between the employer and any other person or entity ("leasing organization") has performed services for the employer (or for related persons determined in accordance with Section 414(n)(6) of the Internal Revenue Code) on a substantially full-time basis for a period of at least one year, and such services are performed under primary direction or control by the employer.La. Admin. Code tit. 58, § XI-301
Promulgated by the Department of the Treasury, Board of Trustees of the Parochial Employees' Retirement System, LR 30:1492 (July 2004).AUTHORITY NOTE: Promulgated in accordance with R.S. 11:1931.