LAC 32:VII.725
LAC 32:VII.725. Elections
Cite as La. Admin. Code tit. 32, pt. VII, § 725
A. Elections under this Chapter 7 shall be made in such form and manner as the commission may specify from time to time. To the extent permitted by and in accordance with the Internal Revenue Code, any irrevocable elections as to the form or timing of distributions executed prior to January 1, 2002, are hereby revoked.