Did Homer have to pay missed police retirement contributions after enrolling an eligible officer years late?

Plain-English summary

Homer hired a police officer in January 1995 but did not enroll him in the Municipal Police Employees' Retirement System until November 2001. The town had paid Social Security on his behalf during the intervening years. On the facts supplied, the Attorney General said the officer met the retirement system's mandatory enrollment conditions when hired, so the town owed its percentage of the missed contributions.

The opinion did not decide what should happen to the Social Security payments. It recommended that Homer ask the Social Security Administration and noted that a time limit might apply to a refund request.

Currency note

This opinion was issued in 2002. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

Did Homer's late enrollment erase its obligation to contribute for earlier years?
No. The AG said enrollment was mandatory when the officer was hired and the town owed its employer share of past contributions.

Which police officers did the opinion say had to join the system?
The opinion described mandatory membership for full-time officers with arrest powers who were under fifty when employed. It understood the Homer officer to have met those conditions.

Did the AG decide whether Homer could recover Social Security payments?
No. It told the town to seek guidance from the Social Security Administration and said a refund request might face a time limit.

Background and statutory framework

The town asked about an officer who worked from January 1995 to November 2001 without retirement-system enrollment. The opinion cited La. R.S. 11:2213 and 2214 for mandatory membership and concluded that Homer should have enrolled him at hiring. It limited the town's stated financial duty to its percentage of past contributions.

Citations and references

• La. R.S. 11:2213 and 2214, as cited in the opinion

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/02-0212

Original opinion text

DEPARTMENT OF JUSTICE
One American Place
301 Main Street, Suite 600
CIVIL DIVISION
P.O. Box 94005
BATON ROUGE
TEL.: (225) 342-7013
FAX: (225) 342-2090
RICHARD P. IEYOUB
70804-9005
ATTORNEY GENERAL

JUL 0 2 2002
OPINION NUMBER 02-0212

92-A-2-(j) Retirement - Municipal Police Employees La R.S. 11:2213, et seq.

Honorable David J. Aubrey The Town of Homer is legally obligated to pay its percentage of past
Mayor, Town of Homer
contributions to Municipal Police Employee’s Retirement System,

400 East Main Street
Homer, LA 71040

Dear Mayor Aubrey:

We received your request for an opinion regarding the Town’s obligation to purchase time for an employee in the Municipal Police Employees’ Retirement System.
According to the information provided in your request and supplemental information received from the employee, it is our understanding that this employee became employed by the Homer Police Department in January of 1995; however, he was not enrolled in the Municipal Police Employees’ Retirement System and consequently no contributions were made to the system. Rather, the Town paid into the Social Security Administration on behalf of the employee.

The employee was enrolled in the Municipal Police Employees’ Retirement System in November of 2001 and since requested that the Town purchase the years he was not enrolled in the system (January 1995 - November 2001). The Town questions if it is obligated to do so and also questions what consideration is to be given to the social security benefits paid on behalf of this employee.

Membership in the Municipal Police Employees’ Retirement System is mandatory for full time police officers who are empowered to make arrests and who are under fifty years of age at the date of employment. See La. R.S. 11:2213 and 2214. It is our understanding that this employee met the conditions for enrollment in the system at the time he was hired in January of 1995.

The Town of Homer should have placed this employee into the system upon his employment with the police department in 1995. Enrollment was mandatory; thus, the Town of Homer is legally obligated to pay its percentage of past contributions.

As to the social security benefits, we recommend that the Town contact the Social Security Administration for guidance on this issue. There may be a prescriptive period within which to make a request for a refund so we urge the Town to contact Social Security promptly.

Page 2

Opinion Number 02-0212
Honorable David J. Aubmy
Mayor, Town of Homer
Page -2-

We trust that this adequately responds to your request. If you have any questions,
please do not hesitate to contact us.

With kindest regards,

Yours very truly,

RICHARD P. IEYOUB
Attorney General

BY:
TINA VICARI GRANT
Assistant Attorney General

RPI/TVG/dam