---
urn: urn:us-la:rs:11:2161
citation: "R.S. 11:2161"
status: active
breadcrumb: "Title 11 › Subtitle II › Chapter 2 › Part IX"
acts_citations:
  - { year: 2004, number: 259, section: 1, effective_date: 2004-07-01, role: enactment }
---

# Establishment of excess benefit 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 Code.