LA SB494

Expands the definition of "employer" to include the Louisiana District Attorneys' Association, extending reemployment provisions to retirees working for any employer in the system, not just district attorneys

Requires employers to submit annual reports to the retirement system from January 31, 2027 through June 30, 2031, due by March 1st, detailing reemployed retirees' names, retirement dates, reemployment dates, and earnings from local and state funds

Allows reemployed retirees to combine their initial and subsequent retirement benefits into a single benefit if they repay all prior benefits received plus actuarial interest

Election to combine benefits must be made within 180 days of reemployment or by October 1, 2026, whichever is later

Clarifies that reemployed retirees can establish service credit for full-time employment as any "employee" rather than only as district attorney or assistant district attorney