Louisiana § RS 11:1785 - Survivor benefits; eligibility

§ RS 11:1785. Survivor benefits; eligibility

            A. Upon the death of any member with five or more years of creditable service, not eligible for normal retirement, the following benefits shall be paid:

            (1) If the member is survived by a spouse with minor children, the spouse shall be paid an amount equal to sixty percent of final compensation payable for the life of the surviving spouse or until no child in his care satisfies the definition of minor child.

            (2)(a) If the member is survived by a spouse with no minor children, the surviving spouse shall be paid either:

            (i) An amount equal to forty percent of final compensation payable when the surviving spouse attains age sixty or becomes disabled and remains payable for the life of the surviving spouse.

            (ii) An amount equal to the actuarial equivalent of the benefit provided in Item (i) of this Subparagraph, but not less than twenty percent of final compensation, payable upon the death of the member and payable for the life of the surviving spouse.

            (b) In order to receive the option provided for in Item (a)(ii) of this Paragraph, a surviving spouse shall elect the option and notify the system of the election in writing within ninety days of the application for benefits; such election shall be final and irrevocable and shall be in lieu of eligibility for the benefit provided for in Item (a)(i) of this Paragraph.

            (3) If the member is survived only by a minor child or children, the surviving minor child or children shall be paid an amount equal to thirty percent of final compensation per child, not to exceed an aggregate of sixty percent of final compensation. Should more than two minor children survive, the benefit payable at any time to each eligible minor child shall be an amount determined by dividing the aggregate amount of all child benefits by the number of children then eligible to receive child benefits.

            B. A spouse shall be deemed to have minor children, for as long as at least one minor child is legally under her care.

            C. Any member who is eligible for normal retirement at the time of his death and who leaves a surviving spouse shall be deemed to have exercised Option 2 benefits on behalf of his surviving spouse, who shall be paid such benefits just as though the member had retired and elected Option 2 benefits prior to his death. Such benefits shall be in lieu of the death benefits provided in this Section. Upon the death of any member who is eligible for normal retirement at the time of his death and who leaves surviving minor children but no surviving spouse, an amount equal to thirty percent of the member's final compensation shall be paid to each minor child, not to exceed an aggregate of sixty percent. If more than two minor children survive the member, the benefit payable at any time to each eligible minor child shall be an amount determined by dividing the aggregate amount of all child benefits by the number of children then eligible to receive child benefits.

            D. Effective January 1, 2007, in the case of a member who dies while on a leave of absence to perform qualified military service as described in Section 414(u) of the United States Internal Revenue Code, the member's beneficiary shall be entitled to any benefits that would have been provided, except those benefit accruals relating to the period of qualified military service, under the plan had the member resumed and then terminated employment on account of death, in accordance with Section 401(a)(37) of the United States Internal Revenue Code. However, the member's beneficiary shall be entitled to benefit accruals relating to the period of qualified military service provided the member's beneficiary timely remits to the system any employee contributions which would have been required but for the member's leave of absence to perform qualified military service, in accordance with the terms of federal law and R.S. 11:1755.

            Acts 1978, No. 788, §1; Acts 1986, No. 481, §1; Acts 1989, No. 66, §§1, 2; Acts 1990, No. 422, §1; Redesignated from R.S. 33:7235 by Acts 1991, No. 74, §3, eff. June 25, 1991; Acts 1997, No. 346, §1, eff. July 1, 1997; Acts 2012, No. 529, §1, eff. June 30, 2012; Acts 2014, No. 811, §4, eff. June 23, 2014; Acts 2018, No. 185, §1.