As Of July 2019 Member’s Guide - LASERS

2y ago
19 Views
2 Downloads
7.16 MB
102 Pages
Last View : 2m ago
Last Download : 2m ago
Upload by : Sutton Moon
Transcription

as of July 2019Member’s Guideto RetirementPhoto by Robin Stevens (Please see pages 100-101)Louisiana State Employees’ Retirement System

Table of 6871737982858992959799100Photos from top to Bottom(10) Mark Fradella(4) Robin Stevens(3) Robin Stevens(Please see pages 100-101)Welcome to LASERSGeneral MembershipLASERS WebsiteService CreditRefund of ContributionsPurchases of Service CreditTransfers and Reciprocals From Other Retirement SystemsRetirement Eligibility and Final Average CompensationUnused Annual and Sick LeaveRetirement Options and the Self-Funded COLAEstimatesRegular RetirementInitial Benefit Option (IBO)Deferred Retirement Option Plan (DROP)DROP/IBO Account Withdrawals and the Self-Directed PlanDisability RetirementSurvivor Benefits for Regular Members Hired Prior to January 1, 2011Survivor Benefits for Regular Members Hired on or After January 1, 2011Re-employed RetireesCommunity Property and DivorceCost of Living IncreasesMedicare, Social Security Offsets, and InsuranceHazardous Duty Services Plan (HAZ PLAN)Transition to Hazardous Duty Services Plan (HAZ PLAN)Bridge Police Hired Prior to January 1, 2011Correctional Officers Hired Prior to January 1, 2011Peace Officers Hired Prior to January 1, 2011Alcohol and Tobacco Agents Hired Prior to January 1, 2011Wildlife Agents Hired Prior to January 1, 2011Legislative Plan Hired Prior to January 1, 2011Judges and Court Officers Prior to January 1, 2011Judges Elected on or After January 1, 2011Appellate Law Clerks Hired Prior to January 1, 2011Your Rights and Duties as a LASERS MemberPhoto CreditsPhotos provided by LASERS members and beneficiaries.Originals may have been altered for design purposes.

Welcome to LASERSThe LASERS Mission:To provide a sound retirement plan for our membersthrough prudent management and exceptional service.The Louisiana State Employees’ RetirementSystem (LASERS) was established by anAct of the Louisiana Legislature in 1946.LASERS administers a qualified pension andretirement plan under section 401(a) of theInternal Revenue Code. LASERS is a trustfund created to provide retirement and otherbenefits for state officers, employees, andtheir beneficiaries.The LASERS Board of Trustees governs yourretirement system. The Board is composedof 13 members, nine of whom are electedby the membership. Six of the electedTrustees are chosen by active members ofLASERS. Three of the elected Trustees arechosen by retirees. Four ex officio seats areoccupied by the Louisiana State Treasurer,the Chair of the Louisiana Senate Committeeon Retirement, a member of the LouisianaHouse of Representatives Committee onRetirement appointed by the Speakerof the House, and the Commissioner ofAdministration. Monthly Board meetingsare open to the public, and take place in thefourth floor board room of the LouisianaRetirement Systems Building, located at8401 United Plaza Boulevard, in BatonRouge.The LASERS trust fund is the source of allbenefits paid to LASERS members and theirbeneficiaries. Funding comes from threesources: Employee contributionsEmployer contributionsEarnings from investmentsLASERS manages one-third of itsinvestments portfolio internally, savingmillions of dollars per year in professionalmanagement fees.This Member’s Guide to Retirement is intended to summarize provisions of law. It does not purport tofully state the law. If any conflict arises between this guide and the law, the law controls.(1) Photo by Robin Stevens (Please see pages 100-101)4Revised August 2016

General MembershipMembership(La. R.S. 11:441 and 11:413 )Membership in LASERS is mandatory for allstate employees whose employing agencies areLASERS participants, except those exempted bystate law.Examples of excluded employees include: Employees who receive a perdiem allowance instead of earnedcompensationStudents, interns, and residentphysicians employed for temporary, parttime, or periodic workIndependent contractorsCertain pool positionsCertain temporary seasonal employees atthe Department of RevenueMembership inLASERS is mandatoryfor all state employeeswhose employingagencies are LASERSparticipants, exceptthose exempted bystate law.The following employees are excluded if theyhave less than ten years of service credit: Job appointments (employment for a fixedperiod not to exceed two years)Intermittent employees (employment for anindefinite schedule, on an as needed basis)Part-time employees (employees who work20 hours per week or less)Seasonal employees (employees who workless than five months in a year)Temporary employees (employeesperforming services under a contractualarrangement for less than two years)(2) Photo by Jeanie Rhea (Please see pages 100-101)Employees with non-refunded service credit in one of the four state retirementsystems, Louisiana State Employees’ Retirement System, Teachers’ Retirement Systemof Louisiana, Louisiana School Employees’ Retirement System, or Louisiana State PoliceRetirement System, prior to July 1, 2015, must be enrolled under the provisions of theirprior retirement plan.If their non-refunded service credit was earned in a state system other than LASERS,they must submit Form 01-10: Certification of Membership in a State System Prior toJuly 1, 2015, to make this election. Otherwise, they will be enrolled pursuant to theprovisions of Act 226 of the 2014 Legislative Session.5

Contribution Rates (La. R.S. 11:62)Any Regular Member of LASERS whose firstemployment began on or before June 30,2006, pays a contribution rate of 7.5 percent.This means that 7.5 percent of your salary isdeducted from each of your paychecks, andplaced in a trust account that is used to paybenefits.position after December 7, 2007, is eligible toenroll in ORP. If an ORP member subsequentlybecomes employed by a LASERS reportingagency in a non-ORP position, they mustcontinue participation in ORP.The following employees were eligible to makean irrevocable election to participate in ORP: Any Regular Member of LASERS whose firstemployment began on or after July 1, 2006,pays a contribution rate of 8 percent.If you were employed on or before June 30,2006, but terminated state service and refundedall of your contributions, you will be considereda newly hired employee if you return to stateservice. If employed as a Regular Member, youwill pay a contribution rate of 8 percent.The employer contribution rate for contributingagencies is set by the Public Retirement Systems’Actuarial Committee (PRSAC) and changesannually. Employer contributions are notcredited to individual member accounts butare deposited in the LASERS trust account tohelp fund the defined benefits payable to allmembers and their beneficiaries.Please note that the contribution rates listedabove are for Regular Members only.The contribution rates for specialty classes arediscussed in separate chapters of this handbook.All contribution rates are subject to change.Optional Retirement Plan (ORP)(La. R.S. 11:502, et seq.)The Optional Retirement Plan (ORP) is a definedcontribution plan established in July 2000 toprovide retirement and death benefits to eligibleparticipants, while affording portability of thesebenefits. Eligible members with an effectivehire date between July 1, 2004, and December7, 2007, were required to make an election toenroll in the ORP by filing an application withLASERS within 60 days of their appointment.No person appointed to an otherwise eligible6Revised April 2019 Any unclassified stateemployee who was appointedby a statewide elected officialwhose appointment wassubject to confirmation by theLouisiana SenateAny unclassified stateemployee who was amember of the immediatestaff of such employeedescribed aboveThe CEO of the Officeof State Group BenefitsProgramMembers of the ExecutiveCareer Service as defined by theCivil Service CommissionIf you are a member in the ORP,you may regain membership in thedefined benefit plan by transferringany funds in the ORP to the definedbenefit plan. You will be responsiblefor paying any deficiency after thetransfer of funds. To determine thecost of joining the defined benefitplan, you should submit Form15-01A: Application for Transfer toLASERS Defined Benefit Plan from theOptional Retirement Plan and pay anon refundable actuarial calculationfee of 200.00 made payable toLASERS.

LASERS WebsiteThe website contains information about the LASERS Boardof Trustees, our investment allocations and experience,LASERS staff, recent legislation, forms, and much more.Please visit the LASERS website,www.lasersonline.org, for valuableinformation about your retirement system.The website contains information about theLASERS Board of Trustees, our investmentallocations and experience, LASERS staff,recent legislation, forms, and much more.Also, you may subscribe to the MemberConnection to receive updates on currentevents.In addition to the general information on thewebsite, active members and retirees canuse the site to securely access their LASERSrecords as described below:Active Members are allowed to accessthe following information: Personal informationPhone/Email updatesAccount summaryAccount historyRecent requestsCreate benefit estimateCreate repay refund estimateAnnual statementsTax documentsRequest an appointmentSelf-ServiceOnce at the LASERS website, select Login:Member. On your first visit, you will be askedto create a Username and Password, enteryour email address, Social Security number,Date of Birth, and Zip Code. You will alsoanswer a Security question to be used in theevent you forget your password in the future.(3) Photo by Robin Stevens (Please see pages 100-101)Retired members are allowed to accessthe following information Personal informationAddress updatesPhone/Email updatesAccount summaryPayment historyAccount historyView tax documentsTax withholding updatesIncome verificationDROP/IBO activity reportThe Benefit Estimates and first eligibledate for retirement generated are notguaranteed. They are estimated basedon information currently available toLASERS. The actual pension benefit thatyou are entitled to as a member of LASERSis determined by applicable laws as wellas finalized service credit, earnings, andleave balances at the time you retire.7

This page left blank intentionally.8Revised August 2013

Service Credit(La. R.S. 11:421)Part-Time EmployeesOnce you are enrolled as a member of LASERS,you will begin paying employee contributionsand accruing service credit. You will be sent anannual member statement at the beginning ofeach calendar year which details the employeecontributions you paid during the previousyear and the total contributions you paid sinceyour enrollment. This statement also containsthe service credit that you earned during theprevious year along with your total servicecredit.If you are a part-time employee, your servicecredit is calculated by taking your actualearnings for a year and dividing by the yearlybase that you would have received as a fulltime employee. You will not earn an entire yearof computation credit, but you may earn a yearof eligibility credit if you worked part time forat least 11 months during that calendar year.Eligibility service credit is the service that willbe used to determine your entitlement forbenefits provided by LASERS. Computationservice credit is the service that will be used tocompute the amount of your LASERS benefit.Depending on your situation, your eligibilityservice credit may be different from yourcomputation service credit.The annual member statements areunaudited. You should review your annualmember statement each year and notify yourHR Office in writing if any discrepancies arefound.Full-Time EmployeesIf you are a full-time employee, your servicecredit is calculated by taking your actualearnings for a year and dividing by your yearlybase salary which is your annual expectedsalary. This figure is then rounded up to thenearest tenth. A member cannot receive morethan one year of service credit for any calendaryear.(4) Photo by Robin Stevens (Please see pages 100-101)Sue worked full time in 2016. She earned 37,273.06. Her annual expected salary was 37,355.00. Her service credit for 2026 would be calculated in the following manner: 37,273.06Actualearnings/ 37,355.00full-timeyearly basesalary .998 (rounded up to one year)9

Amy worked part time in 2016 and was paid 22.00 per hour. She earned 33,587.84. Her annualexpected salary if she had worked full time was 45,760.00. Her computation service credit for2008 would be calculated in the following manner: 33,587.84Actualearnings/ 45,760.00full-timeyearly basesalary .734 (rounded up to .80)Since Amy worked the full year in 2016 as a part-time employee she will get one year ofeligibility credit, but only .80 of a year computation credit.Service credit and retirement eligibility forpart-time members are determined on acase-by-case basis.First Eligible DatesIf you are a full-time member, you canestimate your service credit for a partialyear and your first eligible date forretirement by using the chart below. IfTermination DateJanuary 1*February 14March 31April 30May 31July 14August 14September 29October 29November 30you work from January 1 through thedates listed below, you will be giventhe corresponding service credit. Yourtermination date is the last day of youremployment. These estimated first eligibledates are subject to change based onwhen contributions are made from youragency.Retirement/DROP Start DateJanuary 2February 15April 1May 1June 1July 15August 15September 30October 30December 1Service Credit.10.20.30.40.50.60.70.80.901 year* Assuming contributions are reported for this dayJane is 53 years old and had 29.80 years of service credit at the end of 2010. She will be firsteligible to retire with 30 years of service, so she needs .20 of a year of service credit. Using thechart above, we find that her tentative first eligible date for retirement is February 15, 2011.10Revised January 2017

Refund of Contributions(La. R.S. 11:537)Persons who leave state service may, undercertain circumstances, be eligible for a refund oftheir accumulated contributions in the retirementsystem. Accumulated contributions includeall employee contributions paid by a member,excluding interest paid on the repayment of arefund. All funds paid to purchase Air Time areconsidered “accumulated contributions” and willbe included in the refund. If you have terminatedfrom state service and would like to apply for arefund, please complete Form 02‐01: Refund ofAccumulated Contributions, found on the LASERSwebsite.Once the completed form is received, receipt willbe confirmed, and you will be notified by mail ifany additional information is required. LASERSwill issue your refund only after all requireddocuments have been received, and all of yourcontributions have been processed. Most refundsare paid within 60 days. It is not necessary tocontact LASERS regarding the status of yourrefund.Refunds of contributions automatically cancel allservice credit in LASERS. In other words, a refundcancels your membership in the retirementsystem, and renders you ineligible for benefits.The refund will only be of your contributions,not your employer’s contributions, and will notinclude interest.If you have received a refund of contributionsand return to work in a LASERS-eligible position,your eligibility for retirement is based on thedate you returned to State service. See Chapter8, Retirement Eligibility and Final AverageCompensation for furthur information.The amount of contributions sheltered fromfederal income tax (amounts paid after January 1,1984) are subject to federal taxes when refunded,unless the sheltered refund amount is rolled overinto another qualified retirement plan (such asan IRA). If not rolled over, these funds are subjectto a mandatory 20 percent federal withholdingtax. You may also be subject to a 10 percentfederal early withdrawal penalty. LASERS does notwithhold Louisiana taxes on your refund. An IRStax notice is attached to each refund application.You should read this tax notice carefully beforeapplying for a refund. The tax notice is a summaryand should not be taken as tax advice. LASERSencourages you to contact a tax consultant todetermine if the provisions are applicable toyour specific situation.To accept a rollover you must have establishedan account at a financial institution prior to therefund distribution. Your financial institutionmust complete Section 5 of Form 02‐01:Refund of Accumulated Contributions. Yourrefund of employee contributions will be directdeposited into the bank account indicated inSection 3 of Form 02‐01: Refund of AccumulatedContributions.Your IRS Form 1099-R will be mailed in Januaryof the following year to your address on file withLASERS.Application ProcessTo apply for a refund, you must submitthe following to LASERS: Form 02‐01: Refund of AccumulatedContributions A copy of your Social Security card(5) Photo by Theresa Mullins Low (Please see pages 100-101)11

Repayment of Refunds(La. R.S. 11:537(D))In order to repay a refund, you must have18 months of non-refunded service crediton record with LASERS. To restore your priorservice credit, you must repay the refundedamount plus the actuarially assumed rate ofinterest compounded annually from the dateof the refund until payment is made. Paymentmust be made in a lump sum for any servicerestored; however, you are not required torestore all of your refunded service at once.You may elect to restore only a portion of thetotal refunded service by repaying the service,as earned, by calendar year.Susan worked from October 30, 1995, to May 1, 1998, left state service, and received a refund ofher contributions on July 5, 1998. Susan returned to state service for more than 18 months, andis eligible to repay the refund. Interest is calculated through May 15, 2016, when she appliedfor the purchase. She may repay the entire amount of the refund or she can make a partialrepayment of the refund. In either instance, the payment to LASERS must be made in a lumpsum. Under no circumstances can the repayment of a refund be made by paying monthlyinstallments.Year1995199619971998Service credit.801.001.00.40Earnings 23,000.00 29,500.00 31,350.00 12,800.00Contributions 1,725.00 2,212.50 2,351.25 960.00Interest 5,285.49 6,779.21 7,204.35 2,941.49Total Due 7,010.49 8,991.71 9,555.60 3,901.49Susan refunded her contributions, reflecting a total of 3.20 years of service credit. If she doesnot want to purchase the entire 3.20 years, she can purchase the time on a year-by-year basisbeginning with the last year of employment. Susan would have to pay back the contributionsplus interest from 1998 first and then she could repay the refund for the prior years (beginningwith 1997).You may repay a refund at any time prior tothe date of your retirement. The calculationwill be done at no cost to you for up to threeinvoices within a 12-month period. However,each additional invoice is subject to a 75.00nonrefundable calculation fee. You can alsocalculate an estimate of your repaymentamount by using our online calculator locatedunder the Active Member Self-Service sectionof our website at www.lasersonline.org.LASERS will provide invoices basedon the date of the request. It is highlyrecommended that an invoice be requestedseveral months prior to the date needed.All purchases must be completed prior toretiring.Application ProcessTo apply to repay a refund, you must submit the following to LASERS: 12Form 02-11: Application for Repayment of Refunded ServiceRevised January 2017

Purchases of Service CreditService credit is earned for time that youworked in a LASERS-eligible position, andmade contributions to the system. In certaininstances you may be able to purchaseadditional service credit.Some examples are: Full-time state service wasworked, but no service creditwas receivedService credit was denied dueto an administrative errorService credit was notreceived due to leavewithout payFurlough time (postsecondaryemployees)“Air Time” purchase of up tofive years service credit fortime not workedUniformed ServicesEmployment andRe-employment Rights Act(USERRA)Military Service notunder USERRANational Guard, Coast Guard,and Reserve Forces CreditService credit based on timeworked in a federal positionUSERRA). You will then be sent an invoice fromLASERS showing the cost to purchase theservice credit. When you receive the invoice,you are under no obligation to complete thepurchase. However, if you decide to purchasethe credit, you must submit the paymentby the given deadline. If the invoice expires,you must reapply, and pay an additionalcalculation fee.All payments for purchases of service mustbe made in a lump sum. Payment can bemade by personal check, cashier’s check,certified check, money order, or rollover froma qualified plan. In the case of a rollover, Form02-13: LASERS Acceptance Letter of Rollover ofAssets must be submitted to LASERS. A copy ofyour invoice should accompany your payment.No service credit will be granted until the totalpayment is received, which could includeemployer contributions.All payments for purchasesof service must be made ina lump sum. Payment canbe made by personal check,cashier’s check, certified check,money order, or rollover froma qualified plan.For all purchases of service credit (exceptrefunded service and military service underUSERRA), you will be required to pay anonrefundable actuarial calculation fee. Thisfee may be paid by personal check, cashier’scheck, certified check, or money order madepayable to LASERS. The payment shouldaccompany your application.After all necessary documents and theactuarial calculation fee are received, LASERSwill forward the information to our actuaryfor calculation (except refunded service and(6) Photo by Robin Stevens (Please see pages 100-101)13

You may not purchase credit for any period forwhich you already have LASERS service credit,and no more than one year of LASERS credit maybe obtained for any one calendar or fiscal year.In order to purchase this credit,you must submit to LASERS: You should apply to purchase any servicecredit at least six months in advance ofapplying for retirement.Purchasing Full-Time State Service(La. R.S. 11:422)You may purchase full-time service for whichyou have not received credit provided thatyour previous or current employer is a LASERSagency, and the service was LASERS eligible.The employer must provide certification of stateservice dates and salary information. You mustpay the greater of: The employee contributions and employercontributions plus interest, orThe actuarial amount which offsets theincreased liability to the system resultingfrom the service credit being purchased.LASERS does not allow purchases of servicecredit for periods in which per diem allowanceswere paid instead of earned compensation(excluding legislative service). The law alsoexcludes purchases of service for the following: 14Contractual employeesEmployment as a patient or inmateStudent employment, medical interns, orresident physiciansEmployment as a teacher in a stateeducational institutionEmployment while a member of any otherretirement system established by state lawEmployment with any state agency orgoverning body whose employees are notcontributing members of LASERSPart-time, seasonal, and temporaryemployment after July 1, 1991 Form 02-05: Certification forPurchase of In-State ServiceThe appropriate nonrefundableactuarial calculation fee madepayable to LASERSPurchasing Credit Denied Due toAdministrative Error (La. R.S. 11:423)You may purchase credit for state service if youwere employed in a position in which LASERSmembership was mandatory, but you were notenrolled due to an administrative error madeby the employing agency. In some instancespurchases of this credit may be mandatory.In order to purchase this credit you must paythe employee portion of the contributionsthat should have been paid plus interest. Youremploying agency, or its successor, where suchcredit was denied, must pay LASERS the greaterof: The current rate of employer contributionsplus interest that should have been paidfor the service credit, orThe actuarial cost of additional benefitspayable as a result of the service credit,less the employee contributions plusinterest.

In order to purchase this credit, theagency must submit to LASERS: Administrative error letterincluding the dates ofemployment during which theerror occurred, and a monthlybreakdown of your base pay,actual earnings, employeecontributions, and employercontributions for the period inquestionThe appropriatenonrefundable actuarialcalculation fee made payableto LASERSPurchasing Credit for Furlough/Leave Without Pay (LWOP)(La. R.S. 11:163(B))If you are a LASERS member who isinvoluntarily furloughed, placed on leavewithout pay, or who voluntarily takes leavewithout pay, you are entitled to purchaseservice credit for each day that you wereon leave without pay, provided there isno duplication of service credit resultingfrom the purchase. This service credit canbe purchased once the furlough/LWOP iscomplete. This service credit shall be used forthe calculation of benefits and for eligibilityfor retirement, but not salary credit. You mustpay into the system the greater of: The employee contributions andemployer contributions plus interest, orThe actuarial amount which totallyoffsets the increased liability to thesystem resulting from the service creditbeing purchased.In order to purchase this credit, youmust submit to LASERS: Form 02-10: Application forPurchase of LeaveThe appropriatenonrefundable actuarialcalculation fee made payableto LASERSReceiving Credit for Furlough Time(La. R.S. 11:163.1)If you are a LASERS member employedat a public college or university or by thegoverning board or management boardof a public college or university who isfurloughed, you may be entitled to continuecontributions for the period of such furlough.This service credit shall be used for thecalculation of benefits and for eligibilityfor retirement. You may not contribute onmore than 30 days of furlough time in anyfiscal year. You must continue to make youremployee contributions. Your employingagency will submit your contributions alongwith the employer contributions to LASERS.The earned compensation will be taken intoaccount when determining your averagecompensation for retirement.In order to receive credit, you mustsubmit to LASERS: Form 02-17: PostsecondaryEmployee Furloughs15

“Air Time” Purchase(La. R.S. 11:429(B))If you have at least five years of servicecredit in LASERS, you may purchase up tofive years of additional service credit, or AirTime, in one-year increments. The InternalRevenue Code prohibits purchasing morethan five years of time not actually worked.An Air Time purchase can be used to increaseyour retirement benefits, or to change yourretirement eligibility. You must pay thesystem the greater of the actuarial cost tothe system or the employee contributions foreach additional year of service credit beingobtained based on the greater of your currentsalary or your final average compensation.If you previously purchased Air Time forcomputation of benefits only, you mayupgrade that purchase to also use the AirTime for retirement eligibility by paying thenecessary cost.Important Note about Health Insurance:If you purchase Air Time for retirementeligibility after July 1, 2011, and use that timeto retire earlier than you would otherwise beeligible, you must pay the increase in youremployer’s share of your health insurancepremium until you reach the age at whichyou would have reached regular retirementeligibility. Twenty years at any age isconsidered a regular retirement. Therefore,if you actually worked 20 years, you wouldnot pay a premium increase. However, 20year retirement eligibility does not apply toCorrections Secondary or to members of theWildlife Plan hired on or after July 1, 2003.In order to purchase this credit, youmust submit to LASERS: 16Form 02-07: Application forPurchase of Service Under La.R.S. 11:429(B)The appropriatenonrefundable actuarialcalculation fee made payableto LASERS.Uniformed Services Employmentand Re-employment Rights Act(USERRA) (38 U.S.C.A. § 4301 et seq.)The Federal Law known as USERRA applies topurchases of service credit for active militarytime served after August 1, 1990. Whileon military leave, you may elect to remitcontributions to LASERS. If this option is notexercised, you can elect to purchase the leaveafter you have been re-employed for 90 daysafter the leave has expired.The purchase must be made before thedeadline of either the lesser of: Three times the years of service served,orFive years after re-employment in aLASERS eligible position.Under the provisions of USERRA, any LASERSmember who leaves employment for activeduty in the uniformed services shall beeligible to purchase such service in theretirement plan, provided you meet all of thefollowing criteria: You returned to LASERS-coveredemployment within 90 days after youwere discharged from your militaryduties. NOTE: Any such date ofre-employment must occur on or afterAugust 1, 1990.You did not change LASERS employersimmediately before and after yourmilitary service.You received an honorable dischargefor your military service.

Under USERRA, you must pay your membercontributions, and your employer mustpay the employer contributions prior tothe purchase deadline. The employercontributions must be paid within 30 daysafter your payment is received. You are eligibleto purchase up to five years of service underUSERRA. Once the deadline expires, you mustapply to purchase this time under the regularmilitary provision in accordance with La.R.S. 11:153, which requires the appropriatenonrefundable actuarial calculation fee.In order to purchase credit underUSERRA, you must submit to LASERS: Form 02-06: Application forPurchase of Military Servic

inde nite schedule, on an as needed basis) Part-time employees (employees who work 20 hours per week or less) Seasonal employees (employees who work less than ve months in a year) Temporary employees (employees performing services under a contractual arrangement

Related Documents:

1-351 July 1-31 July 1-31 July 1-31 July 1-31 July 1-31 July 1-31 July 1-11 July 12-31 July 1-31 July 1-31 July 1-31 July 1-24 July 24-31 July e (1) I. . 11th ngr Bn 33 809 1 13 lst 8" How Btry 9 186 0 6 1lt Bda, 5th Inmt Div (weoh)(USA) 0o7F 356 E L 5937 ENCIOSURE (1) 5 SWCWT DECLASSIFIED. DECLASSIFIED

2019 Alfa Romeo Giulia 2019 BMW X7 2019 Alfa Romeo Stelvio 2019 BMW Z4 2019 Audi A3 2019 Buick Cascada 2019 Audi A4 2019 Buick Enclave 2019 Audi A5 2019 Buick Encore 2019 Audi A6 2019 Buick Envision 2019 Audi A7 2019 Buick LaCrosse 2019 Audi A8 2019 Buick Regal 2019 Audi Allroad

HONOUR BOARD VOLUNTEERS 2019 - CURRENT David Staniforth Boorowa 2019 Bruce Gruber Boorowa 2019 Lindsay Cosgrove Boorowa 2019 Dennis Osborne Boorowa 2019 John Cook Boorowa 2019 Sue Cook Boorowa 2019 Mick Hughes Boorowa 2019 Daryl Heath Boorowa 2019 Lesley Heath Boorowa 2019 Russell Good Boorowa 2019 John Peterson Boorowa 2019 Heather Bottomley Boorowa 2019 James Armstrong Boorowa 2019

4 Rig Veda I Praise Agni, the Chosen Mediator, the Shining One, the Minister, the summoner, who most grants ecstasy. Yajur Veda i̱ṣe tvo̱rje tv ā̍ vā̱yava̍s sthop ā̱yava̍s stha d e̱vo v a̍s savi̱tā prārpa̍yat u̱śreṣṭha̍tam āya̱

Facebook (Facebook, Instagram, Messenger, Oculus) 1. July 2018 7 Digital 1. July 2018 Beatport 1. July 2019 SoundCloud 1. July 2019 Tidal 1. July 2019 Dec 2018 Oct 2019 Dec 2019 June 2020 BUMA/STEMRA direct member repertoire BUMA/STEMRA Y Buma/Stemra

La Grange Country Club "Tee to Green" July 2016 Upcoming Events July 3rd Fireworks July 9th Summer Party July 10th & 12th Crystal Classic July 15th Twilight Golf July 20th Dive-In Movie July 24th Battle of the Sexes July 27th Ladies 5 & Wine July 28th, 29th & 30th Tartan

dr.suchi misra member 12. dr.rajesh kumar tiwari member 13. dr.s.l.a.khan member 14. dr.nileema pandey member 15. dr.anjali chauhan member 16. dr.pushpa vishwakarma member . dr.mukesh mourya member 7. dr.noor-us-saba member 8. mr.abhay kumar kaanujiya assistant grievance redressal & anti-ragging committe

Desmond Snow 6 July 1989 Mary Veronica Launder 6 July 2005 Sonia Olschanczyz 6 July 1944 . Matthew Clarebrough 12 July 1979 Peter Clarebrough 12 July 1992 Catherine Williamson 12 July 1985 . Irene Burnside 25 July 1999 Marie Lahood 25 July 20