Louisiana Revised Statutes Tit. 11, § 1903.1. Louisiana School Boards Association

A. If an employee of the Louisiana School Boards Association separates from service and at the time of such separation is enrolled in this system because of the employee's employment with the Louisiana School Boards Association, the Louisiana School Boards Association shall remit to this system that portion of the unfunded actuarial accrued liability, if any, existing on the December thirty-first immediately prior to the date of separation of employment which is attributable to that position.

B. The unfunded accrued liability shall be determined by the actuary employed by the system using the entry age normal funding method and the system's actuarial value of assets. The portion of the unfunded actuarial accrued liability attributable to any such position shall be determined based upon the annual salary of the person who left the position divided by the total annual salary for all participating members of Plan B.