La. Consolidated Public Retirement § 11:951.48
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
The accrued liability contribution shall be credited to the surplus and contingency account as soon as the accumulated reserves in the pension accumulation account equals the present value as actuarially computed and approved by the board of trustees.
La. Consolidated Public Retirement § 11:951.48