LAC 58:XI.301

LAC 58:XI.301. Persons Not Eligible for Membership; Leased Employees

Last amended: 2004Year: 2026Length: 97 wordsOfficial source

Cite as La. Admin. Code tit. 58, pt. XI, § 301

A. Leased employees or persons considered by the system as leased employees of an employer shall not be eligible to participate. Leased employee shall mean any person who is not employed by an employer and pursuant to an agreement between the employer and any other person or entity ("leasing organization") has performed services for the employer (or for related persons determined in accordance with Section 414(n)(6) of the Internal Revenue Code) on a substantially full-time basis for a period of at least one year, and such services are performed under primary direction or control by the employer.
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