---
urn: urn:us-la:rs:11:1881
citation: "R.S. 11:1881"
status: active
breadcrumb: "Title 11 › Subtitle III › Chapter 4 › Part VIII"
acts_citations:
  - { year: 1999, number: 398, section: 1, effective_date: null, role: enactment }
---

# Establishment of plan

There is hereby created a separate, unfunded, nonqualified excess benefit plan containing the terms and provisions set forth in this Part and intended to be a qualified governmental excess benefit arrangement, as defined in Section 415(m)(3) of the United States Internal Revenue Code.