Louisiana § RS 39:100.136 - Unfunded Accrued Liability Fund
Full text of Louisiana Louisiana Civil Code § RS 39:100.136 — Unfunded Accrued Liability Fund, with citation guidance and answers to common questions.
§ RS 39:100.136. Unfunded Accrued Liability Fund
A. There is hereby established in the state treasury a special fund to be known as the "Unfunded Accrued Liability Fund", hereinafter referred to as "fund". The source of monies for the fund shall be those state revenues deposited into the fund pursuant to the requirements of R.S. 47:6351. Monies in the fund shall be invested in the same manner as those in the state general fund. Monies remaining in the fund at the end of the fiscal year shall remain in the fund.
B. Monies in the fund shall be available for appropriation exclusively for payments against the unfunded accrued liability of the public retirement systems which are in addition to any payments required for the annual amortization of the unfunded accrued liability of the public retirement systems, as required by Article X, Section 29(E)(2)(c) of the Constitution of Louisiana; however, any such payments to the public retirement systems shall not be used, directly or indirectly, to fund cost-of-living increases for such systems.
C. Appropriations from the UAL Account shall be exclusively for additional payments against the unfunded accrued liability of the public retirement systems as provided in Subsection B of this Section.
Acts 2012, No. 800, §1, eff. July 1, 2012; Acts 2018, No. 612, §12, eff. July 1, 2020; Acts 2019, No. 404, §1, eff. July 1, 2020.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 39:100.136
What does Louisiana Civil Code § RS 39:100.136 cover?
Section RS 39:100.136 ("Unfunded Accrued Liability Fund") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 39:100.136?
A common citation format is "Louisiana Civil Code § RS 39:100.136" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 39:100.136 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.