Louisiana District Attorneys’ Retirement System: Your Options

Updated October 30, 2026. Quick answer: For Louisiana District Attorneys’ Retirement System (DARS) members who joined on or after July 1990, the August 2023 plan summary sets normal retirement at 3.5% of final average compensation per year of service, available at age 60 with ten years of service credit. The retirement option cannot be changed once the application is filed and the first check is received. A Back-DROP election is irrevocable and pays a lump sum of up to 36 months of benefit. A refund cancels all accrued rights, so a member who leaves can instead leave the funds with DARS.

More on public pension COLAs for 2027: the Louisiana District Attorneys’ Retirement System COLA and its 2027 status.

Which members and which documents this page covers

This page works from the DARS plan summary (“Last Updated August 2023”), the actuarial valuation as of June 30, 2025 (report letter dated November 25, 2025), and the FAQ page on the DARS website. The summary’s header says it applies only to persons who came into the system on or after July 1990, plus members who gave written notice to elect the provisions of Act 381 of 1990 (a note extends that election date to December 31, 1993). That is the group covered here. The same summary also prints separate rules for members who joined before July 1, 1990 and did not elect the newer provisions; they are not worked through here, and those members should get their rules from DARS.

The summary cautions: “This summary defers to and is controlled by the statutory provisions and any amendments thereto found in Title 11 of the Revised Statutes and any other applicable laws”. For size, the valuation says “there are 735 active members in the system of whom 323 members have vested retirement benefits”. That is a census as of June 30, 2025, not a current count.

When a pension can start

The plan summary has no separate vesting heading. Eligibility is a service-years rule: normal retirement is available to members who “are age sixty and have ten years of service credit”, or are 55 with 24 years, or have 30 years at any age. On early retirement the summary states “A member is eligible for an early retirement benefit if he is age fifty-five and has at least eighteen years of service credit”, and “The early retirement benefit is equal to the normal retirement benefit reduced 3% for each year the member retires in advance of normal retirement age”.

The summary says a member not entitled to a retirement allowance may “leave the funds with DARS to preserve the service credit”, and the valuation counts former members who have vested rights for future benefits, but the pages read do not state the service threshold for a deferred pension.

How the allowance is figured

The summary says “The normal retirement benefit is equal to 3.5% of the member’s final average compensation multiplied by years of membership service”, and “Benefits may not exceed 100% of average final compensation”. Final average compensation moved from the three highest consecutive salary years to the five highest, phased in month by month. Its own printed example: a member with 25 years and a five-year average of $50,000 gets “25 X 3.50% X $50,000 = $43,750.00/year = $3,645.83 per month”.

Two computed examples from assumed inputs, not DARS figures. First, 20 years of service and an assumed $60,000 final average compensation at age 60: 3.5% times 20 years is 70% of pay, a computed $42,000 a year, or $3,500 a month, before any option reduction. Second, early retirement at 55 with 18 years, where normal retirement age in the table is 60: 5 years early at 3% a year is a computed 15% reduction. The unreduced allowance on the same assumed $60,000 would be $37,800 a year and the reduced one is a computed $32,130. At long service the cap bites: 30 years at 3.5% a year is a computed 105.0%, above the 100% ceiling.

The option election: what a survivor receives

A retiree takes a life annuity or a reduced option. The summary says “Members may receive their benefits as a life annuity, or in lieu of such receive a reduced benefit, according to the option selected which is the actuarial equivalent of the maximum benefit”. Of the optional benefits it says “These benefits have to be computed on an actuarial basis at that time based on the member’s age and that of the named beneficiary”. It prints no percentage reductions to compare.

For Options II and III the summary says “In the event that the designated beneficiary does not survive the member, all retirement allowance payments shall cease at the death of the member”. A computed example from an assumed $2,000 monthly reduced allowance, not a DARS figure: Option II would continue $2,000 a month to the beneficiary, and Option III one-half, a computed $1,000. The size of the reduction depends on the member’s age and the beneficiary’s. The general trade-off is at single-life versus joint-and-survivor pension.

What is irrevocable and the filing deadline

Benefit payments are not automatic, and the summary says “Application should be filed in advance of separation from employment so there will be no delay in receiving retirement benefits”. On the election, “No change in the option selected shall be permitted after the application has been officially filed, and the first check is received”. For Option II the summary adds “The member cannot, at a later date, nominate any other beneficiary”, and for Option III “The member cannot change the beneficiary”.

The pages read do not state a spousal consent requirement for choosing an option or taking a refund; see spousal consent to waive a joint and survivor annuity for the general rule. The FAQ says “All benefits accrued under this retirement system are subject to Louisiana’s community property laws”.

Back-DROP: the lump sum option

The summary’s deferred-retirement program is the Back-DROP. A member with enough extra service “may make an irrevocable election at the time of retirement to receive a BACK-DROP benefit”. The summary limits the period: “The BACK-DROP period cannot exceed the lesser of thirty-six whole months or the number of months of creditable service accrued after the member first became eligible for regular retirement”.

The monthly benefit is smaller as a result. The summary says “Accrued service at retirement, utilized for the purpose of calculating the BACK-DROP monthly benefit, is reduced by the BACK-DROP period”, and “Final average compensation, utilized for the purpose of calculating the BACK-DROP monthly benefit, is calculated by excluding all earnings during the BACK-DROP period”. Contributions received during the period, with their interest, “shall remain with the retirement system and are not refunded to the member”. In exchange, “the member receives a lump-sum benefit equal to the BACK-DROP maximum monthly retirement benefit multiplied by the number of months selected as the BACK-DROP period”.

A computed example from assumed inputs, not DARS figures: with an assumed maximum monthly Back-DROP benefit of $3,000 and 24 months selected, the lump sum is a computed $72,000; at the 36-month ceiling it is a computed $108,000. The real monthly figure uses shorter service and excludes the Back-DROP months’ earnings, so it cannot be taken from the regular formula above.

The summary says “The member may defer receipt of all or a part of the lump-sum BACK-DROP payment”, and “Cost-of-living adjustments are not payable based on the BACK-DROP account or lump-sum benefit”. At death, “Upon the member’s death, any remaining unpaid account balance in the BACK-DROP account will be paid to the member’s named beneficiary or, if none, to the member’s estate”. The documents read do not say whether the lump sum can be rolled over directly; see pension lump sum versus monthly annuity break-even for the general comparison.

Leaving before retirement: refund or leave the money

The summary says “members not entitled to a retirement allowance may request a refund of accumulated contributions or leave the funds with DARS to preserve the service credit”. It warns that “Receipt of such a refund cancels all accrued rights in the system”. The FAQ says “An employee must terminate service with his/her employer before he/she is eligible to apply for a refund of member contributions”, “Refunds cannot be processed until at least 60 days after termination of service”, and “The retirement plan does not have loan provisions”.

The summary states one route for repaying a refund: if the person is reemployed by a system employer, “he must be an active contributing member of DARs for six months before the refund can be repaid”. The valuation counts former members too: “An additional 497 former members have contributions remaining on deposit with the system; of this number, 147 former members have vested rights for future retirement benefits”. It does not state the vesting rule behind the 147. See pension refund versus leaving it for the general decision.

If a member dies before retiring

For a member who dies in service with under five years, the summary says “Upon the death of any active contributing member with less than five years of creditable service, his accumulated contributions and interest thereon shall be paid to his surviving spouse, if he is married, otherwise to his designated beneficiary if any, or to the member’s estate”. Where the member had five or more years of service (or twenty-three years of service and had not retired), the summary says “The member shall be deemed to have been eligible to retire and to have exercised Option 2 benefits on behalf of the surviving spouse”; it defines a surviving spouse as “the spouse to whom the member was married and living with for at least one year prior to death”. With no spouse, the aggregate for minor children “shall be eighty percent of the member’s benefits accrued through his date of death”. The summary adds that “the surviving spouse or minor children may at their option receive a refund of the member’s accumulated contributions with interest thereon”. See survivor benefit with a government pension for the general picture.

Cost-of-living increases

The summary says the board is authorized to grant retired members and widows “an annual cost of living increase of 3% of their original benefit, (not to exceed $60 per month)”, and “all retired members and widows who are sixty five years of age and older a 2% increase in their original benefit”. It adds: “In order for the board to grant any of these increases, the system must meet certain criteria detailed in the statute related to funding status and interest earnings”. The valuation adds that “these COLAs have not been shown to have a historical pattern”, and that “the last COLA was granted effective July 1, 2022”. Back-DROP takers get none on that account: “Cost-of-living adjustments are not payable based on the BACK-DROP account or lump-sum benefit”.

Returning to work after retiring

The FAQ says “Should any member, who has retired from this system, be re-employed as an employee by any district attorney in the state, his retirement benefit will be suspended during this period of employment”. It goes on to describe a supplemental benefit and a purchase of service for the reemployment period, so a retiree considering a return should read it and ask DARS first.

What the IRS adds on tax

A refund or lump sum from a public pension is a distribution, so the IRS rules apply on top of DARS’s own. On withholding, the IRS says that a taxable eligible rollover distribution paid to you “is subject to mandatory income tax withholding (generally at a rate of 20%), even if you intend to roll it over later”, and that “If you do roll it over and want to defer tax on the entire taxable portion, you’ll have to add funds from other sources equal to the amount withheld”. The documents read do not say how DARS pays a refund or a Back-DROP lump sum, or whether it offers a direct rollover, so confirm that with the DARS office before choosing. The rollover clock, if the money is paid to you: “you have 60 days from the date you receive it to roll it over to another eligible retirement plan”.

On early distributions the IRS says “the law imposes a 10% additional tax on certain early distributions from certain retirement plans”. Its list of exceptions includes “Distributions made to you after you separated from service with your employer after attainment of age 55” and “Distributions made to a qualified public safety employee from a governmental plan (within in the meaning of section 414(d)) provided that the qualified public safety employee has separated from service during or after the year in which they attained age 50 or 25 years of service under the plan, whichever is earlier”. Whether an exception fits a particular refund depends on your own plan and facts, so confirm it with a tax preparer before you take one.

Where the sources disagree

The plan summary (August 2023) and the valuation’s own plan-provision summary (June 30, 2025 valuation) differ on four points.

First, Option I: the summary pays back “the total of the accumulated contributions, with interest”, while the valuation pays back “the present value of his member’s annuity as it was at the time of retirement”. These could produce different amounts, so DARS should confirm which applies.

Second, the valuation lists an election the summary does not: “A member may also elect to receive an actuarially reduced benefit which provides for an automatic 2½% annual compound increase in monthly retirement benefits based on the reduced benefit and commencing on the later of age fifty-five or retirement anniversary”. The valuation adds that “This is not available to members who select a Back-DROP benefit”. The reduction for it is not stated.

Third, the refund wording. The summary lets a member request a refund or leave the funds with DARS; the valuation says “members not entitled to a retirement allowance are paid a refund of accumulated contributions upon request”, and that sentence does not mention leaving the funds.

Fourth, the averaging period and the Back-DROP deposit. The summary describes five consecutive years phased in by month; the valuation describes thirty-six months plus the whole months since January 1, 2013, capped at sixty. The summary places deferred Back-DROP funds in money market investments; the valuation says an interest bearing account.

What this page could not settle

• The pages read do not state the percentage reduction for any option.
• The pages read do not state the interest rate credited to a refund or to funds on deposit, or whether a refund includes interest.
• The pages read do not state the service years that make a former member vested for a deferred pension; the valuation counts vested former members without defining the term.
• The pages read do not state whether a refund or a Back-DROP lump sum can be paid as a direct rollover.
• The pages read do not describe a service credit purchase for a working member, or a spousal consent rule.
• The plan summary describes only the Back-DROP, but the valuation says its accounts hold balances for “retired members who previously completed DROP or selected Back-DROP”, so the status of a forward DROP should be confirmed with DARS.
• Disability retirement was not examined. The summary is dated August 2023 and the valuation reports no legislative changes directly affecting the retirement system in the 2025 session; later changes were not checked, and Title 11 of the Louisiana Revised Statutes was seen only through these documents.

Common mistakes

• Treating the option choice as changeable after the application is filed and the first check is received; the summary says no change is permitted.
• Assuming a Back-DROP election can be undone; the summary calls it irrevocable and says contributions during the period are not refunded.
• Taking a refund without weighing that receipt of a refund cancels all accrued rights in the system.
• Expecting a cost-of-living increase on the Back-DROP account or lump sum; the summary says none is payable on it.

Related on this site: pension refund versus leaving it, single-life versus joint-and-survivor pension, spousal consent to waive a joint and survivor annuity, 20% withholding on a pension lump sum, pension lump sum versus monthly annuity break-even, survivor benefit with a government pension and public pension retirement decisions by system.

Sources

• District Attorneys’ Retirement System of Louisiana, A Summary of Principal Plan Provisions (Last Updated August 2023, 8 pages): https://ladars.org/wp-content/uploads/2023/12/DARS-2023-Plan-Summary.pdf
• District Attorneys’ Retirement System of Louisiana, Actuarial Valuation June 30, 2025 (report letter dated November 25, 2025): https://ladars.org/wp-content/uploads/2026/03/DARS-Actuarial-Valuation-Report-2025.pdf
• District Attorneys’ Retirement System of Louisiana, FAQs (ladars.org web page): https://ladars.org/faqs/
• IRS, Topic no. 413, Rollovers from retirement plans (irs.gov): https://www.irs.gov/taxtopics/tc413
• IRS, Topic no. 558, Additional tax on early distributions from retirement plans other than IRAs (irs.gov): https://www.irs.gov/taxtopics/tc558

Sources: the primary documents linked above, read on October 30, 2026. General information from each system’s own published materials, not legal, tax or financial advice. Your own member statement and the system’s current rules decide your benefit, and a pension counsellor at the system or a fee-only adviser is the right place to confirm anything consequential.