RS DAL01505.004 Coverage Of The Louisiana State Employees' Retirement System (LASERS) And The Teachers' Retirement System Of Louisiana (TRSL)—Ineligibles And Rehired Annuitants
See RS 01505.004 POLICY
A. COVERAGE - INELIGIBLES
Services performed by employees of the State of Louisiana who are personally ineligible (e.g., do not meet the age requirements) for membership in a retirement system are covered under the voluntary provisions of section 218 of the Social Security Act. Coverage as an ineligible ceases if the employee later becomes eligible for membership in a retirement system.
LASERS and TRSL are not covered retirement systems for full Social Security coverage under section 218 of the Act.
B. COVERAGE - REHIRED ANNUITANTS
Retired members of LASERS and TRSL who are subsequently rehired have the option of repaying the retirement benefits received and again becoming members of these retirement systems. Thus, rehired annuitants are not personally ineligible for membership in these systems.
1. Full Voluntary Social Security Coverage Excluded under Section 218 of the Act
Because the rehired annuitants of these retirement systems have the option (whether or not they exercise this option) of rejoining these retirement systems, their services are not covered under the provisions of section 218 of the Act for full Social Security coverage.
2. Mandatory Social Security Coverage under Section 210 of the Act
The services of rehired annuitants of LASERS and TRSL will not be subject to the mandatory coverage provisions of the Act if they meet the requirements of the related Department of Treasury regulations for exception to the provisions. (See RS 01505.011-RS 01505.014.)
3. Medicare Qualified Government Employment (MQGE)
If the annuitants are rehired after March 31, 1986 and do not meet one of the exceptions listed in RS 01505.025, their services are mandatorily covered for Medicare.
NOTE: The Internal Revenue Service (IRS) has ruled in Revenue Ruling 86-88 that substitute teachers who teach on an “as-needed” basis are not performing regular services. Therefore, they do not meet the IRS continuing employment exception, even if hired before April 1, 1986.