RS 11:1491 Establishment of plan
PART VI. EXCESS BENEFIT PLAN
§1491. Establishment of plan
There is hereby created a separate, unfunded, non-qualified excess benefit plan containing the terms and provisions set forth in this Part and intended to be a qualified governmental excess benefit arrangement, as defined in Section 415(m)(3) of the Internal Revenue Code.
Acts 2001, No. 88, §1, eff. July 1, 2001.